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继股权分置改革以后,我国越来越多的上市公司实施了股权激励计划,与此同时,也有一部分公司宣告终止股权激励计划。股权激励计划是否有效?上市公司该如何选择具体的股权激励方式?本文通过对国内外相关文献进行整理和综述,归纳出国内外研究的特点和局限性,得知股票期权和限制性股票作为两种主要的股权激励方式,需要我们站在更微观的角度进一步研究。
Following the reform of non-tradable shares, more and more listed companies in China have implemented the equity incentive plan, meanwhile, some companies have also announced the termination of the equity incentive plan. Whether the equity incentive plan is effective or not? How to choose the specific equity incentive way for the listed company? This article summarizes the domestic and international related literature and summarizes the characteristics and limitations of the research at home and abroad, and finds out that the stock option and the restricted stock are two kinds The main equity incentive method, we need to stand on a more micro perspective to further study.