自2005年股权分制改革实施以来,越来越多的上市公司已经具备了股权激励的条件,加上市场不断积累的实践经验,实施股权激励的环境越来越成熟。随着宏观经济环境和法律法规的进一步完善,实行股权激励的上市公司越来越多。各行业实行股权激励的差异性很大,通过进行描述性统计分析,可以发现我国上市公司股权激励的主要特点及发展规律。 Since the implementation of shareholding reform in 2005, more and more listed companies already have the conditions of equity incentive. With the accumulated practical experience in the market, the environment for implementing equity incentive is more and more mature. With the further improvement of the macro-economic environment and laws and regulations, more and more listed companies have implemented equity incentives. There are great differences in implementing equity incentive in various industries. By carrying out descriptive statistical analysis, we can find out the main features and development rules of equity incentive in listed companies in our country.