股权激励能否解决委托代理问题,很关键的是股权激励实施过程中的对激励对象的业绩考核指标的设计。通过分析上市公司公告的股权激励契约中的授权条件和行权条件,从多个角度考察上市公司的股权激励契约中的业绩考核指标,反映股权激励契约中业绩考核指标的现状,提出业绩考核指标设计的不足。 Whether equity incentive can solve the problem of principal-agent, it is very important to design incentive performance evaluation index during the implementation of equity incentive. By analyzing the conditions of authorization and exercising conditions in the stock incentive contract announced by the listed company, this paper examines the performance appraisal index in the stock incentive contract of the listed company from many angles, and reflects the current situation of the performance appraisal index in the stock incentive contract, and proposes the performance appraisal index Insufficient design.