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目前各上市公司所有者为提高公司绩效,增强竞争力并获取更多利润,一直致力于对公司高管人员的选拔和激励研究,而股权激励是目前很多企业普遍采用的一种激励方法。国内外很多学者长期以来从事对股权激励的研究,但未能达到一致的意见;尤其是在我国,股权激励制度尚不完善,对于这一问题尚无确切答案。基于此,本文以我国2012年~2015年实施股权激励制度的上市公司为研究对象,旨在通过实证分析研究管理者持股比例对公司经营绩效的影响。
At present, the owners of listed companies in order to improve corporate performance, enhance competitiveness and make more profits, has been committed to the selection of senior executives and incentive research, and equity incentive is now widely used by many enterprises as a motivation. Many scholars both at home and abroad have been engaged in the study of equity incentive for a long time, but failed to reach a consensus. Especially in our country, the system of equity incentive is not yet perfect and there is no definite answer to this question. Based on this, this paper takes the listed companies that implement the equity incentive system from 2012 to 2015 in our country as the research object, and aims to study the influence of the shareholding proportion of the managers on the company’s operating performance through empirical analysis.