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股权激励制度作为一种重要的金融衍生工具和公司高管人员的激励机制,在我国受到越来越多的关注。2006年2月,中国财政部推出了新的会计准则,其中增加了《股份支付》准则,对国内公司股权激励的相关会计处理作了明确的规定。良好的股权激励机制对调动企业高管的积极性,减少短期行为,实现股东和公司利益最大化,提高上市公司治理效率具有重要作用。笔者在股权激励理论和实务基础上,总结出我国上市公司高管股权激励存在的问题并对我国高管股权激励提出建议。
The equity incentive system as an important financial derivative tool and the incentive mechanism of the company’s senior management personnel has received more and more attention in our country. In February 2006, the Ministry of Finance of the People’s Republic of China introduced new accounting standards, which added the “share payment” standard and made explicit provisions on the accounting treatment of domestic company equity incentives. A good equity incentive mechanism plays an important role in mobilizing the enthusiasm of senior executives, reducing short-term behavior, maximizing the interests of shareholders and companies, and improving the efficiency of corporate governance in listed companies. Based on the theory and practice of stock incentives, the author summarizes the problems existing in stock incentives for senior executives of listed companies in China and puts forward suggestions for stock incentives for senior executives in China.