20世纪90年代之后,在美国等发达国家的大企业中引入了股权激励制度,使股权激励收入成为高级管理人员报酬的最重要组成部分。实践证明,股权激励对于改善公司治理结构、降低代理成本、提升管理效率、增强公司凝聚力和市场竞争力起到非常积极的作用。因此,股权激励是企业所有者对 Since the 1990s, the equity incentive system has been introduced into large enterprises in developed countries such as the United States, making the equity incentive income the most important part of the remuneration of senior management. Practice has proved that equity incentive plays a very positive role in improving corporate governance structure, reducing agency costs, improving management efficiency, enhancing company cohesion and market competitiveness. Therefore, equity incentive is the business owner’s right