文章选取中国沪深两市2006~2010年度股东大会通过股权激励方案的A股上市公司共82个样本,分别从短期和长期两个角度研究股权激励的实施效果,结果表明股权激励短期效果明显而长期效果不佳,揭示出股权激励实施过程中还存在众多问题,为今后实施股权激励的公司提供参考和启示。 This paper selects 82 A-share listed companies that have passed the equity incentive plan from 2006 to 2010 in Shanghai and Shenzhen Stock Market to study the effect of equity incentive from the short-term and long-term perspective respectively. The results show that short-term effect of equity incentive is obvious Term long-term effect is poor, revealing that there are still many problems in the implementation of equity incentive and provide reference and inspiration for the future implementation of equity incentive companies.