股权期权制(以下简称股权制)的实质是授予经营者一定的剩余索取权,其理论假设是,若假设适当,企业业绩的货币变动应部分转变为经营者的报酬变动。 对我国的研究证明,高级管理人员的年度报酬与上市公司的经营业绩不存在显著的正相关关系,管理人员的持股比例与公司的经营绩效也不存在显著的正相关关系,持股数量比例与公司 The essence of the equity option system (hereinafter referred to as the equity system) is to grant the operator a certain residual claim. The theoretical assumption is that, if the assumption is appropriate, the currency changes of the corporate performance should be partially converted into changes in the remuneration of the operator. Research on our country proves that there is no significant positive correlation between the annual remuneration of senior executives and the operating performance of listed companies. There is no significant positive correlation between the proportion of executives holding shares and the operating performance of the company. The proportion of shareholding With the company