随着国资委的《国有控股上市公司实施股权激励试行办法(征求意见稿)》和证监会《上市公司股权激励管理办法(试行)》的出台,一时间对公司高管实施股权激励利弊的讨论再次成为大家关注的目标。笔者认为股权激励和任何一项管理工具一样是一柄双刃剑,用的好就是事半功倍,用的不好就 With the introduction of the Measures for the Trial Implementation of Shareholding Incentives by State-owned Listed Companies (Draft for Soliciting Opinions) and the Administrative Measures on Equity Incentives for Listed Companies (for Trial Implementation) issued by the SASAC, a discussion on the advantages and disadvantages of implementing executive incentives for a period of time Once again become the focus of everyone’s goal. I believe that equity incentives and any one management tool is a double-edged sword, the better is to do more with less, with poor