随着我国《上市公司股权激励规范意见》(试行)、《国有控股上市公司(境外)实施股权激励试行办法》以及《国有控股上市公司(境内)实施股权激励试行办法》等规范的相继出台,股权激励再度成为市场关注的焦点。其中业绩评价指标的设计是一个不 With the introduction of China’s “Specifications on Listed Company Stock Incentives” (Trial), the “Trial Measures for State-controlled Listed Companies (Overseas) Implementing Equity Incentives” and the “Trial Measures for State-controlled Listed Companies (Domestic) Implementing Equity Incentives”, etc., Equity incentives have once again become the focus of the market. The design of the performance evaluation indicator is not a