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股权激励在国内越来越受到重视,股权激励实施在2007年后有了较大改善,资本市场日益健全,上市公司股权激励手段日趋成熟,对管理者实施股权激励,将管理者的薪酬待遇与企业的长期绩效紧密结合,与其共同分享公司的经营收益,不仅能够从物质角度激励管理者努力工作,而且作为一种人力资本价值的体现,股权激励体现了企业对于人才的尊重,满足了管理者自我价值实现的需要,从而在精神层面激励管理者努力工作。本文以2010年—2012年实施股权激励的上市公司为研究对象,研究上市公司实施股权激励对短期绩效有何影响、是否能给企业带来利益而提高企业价值。
Equity incentive is getting more and more attention in our country. The implementation of equity incentive has been greatly improved since 2007, the capital market is getting more and more perfect, the means of equity incentive of listed companies have matured, and the manager’s equity incentive has been implemented. Long-term performance of enterprises closely integrated with their share of the company’s operating income, not only from the physical point of view to encourage managers to work hard, but also as a manifestation of the value of human capital, equity incentives reflect the business for talent, to meet the managers Self-realization of the needs of the value, thus encouraging managers to work hard on the spiritual level. In this paper, the listed companies that carry out equity incentive from 2010 to 2012 are studied, and the impact of the implementation of equity incentive on the short-term performance of listed companies is studied. Whether the listed companies can bring benefits to the enterprises and enhance their corporate value are studied.