摘要股权激励是作为一种激励方式在上市公司治理中起着重要的作用。本文在前人研究的基础上，分析了与股权激励相关的理论、我国上市公司实施股权激励的历史进程以及实施现状，并指出了现在我国上市公司实施股权激励所存在的问题。然后选取了2006年以后实施股权激励的在沪市上市的45家上市公司为研究对象，研究了2009年到2012年4年的180个数据样本。通过对各个财务指标进行描述性统计分析、相关性分析以及回归分析，对于上市公司实施股权激励对公司绩效的影响得出了结论，最后针对研究结果对我国上市公司完善股权激励制度提出了几点建议。64470
关键词 上市公司 股权激励 公司绩效
毕业论文 外 文 摘 要
Title Study on the Effect Listing Corporation Equity Incentive Has on Corporation Performance
Abstract Equity incentive, as a kind of incentive mode, plays an important role in the management of the listing corporations. Based on the previous research, this paper has analyzed the equity incentive theories, the historical process of China’s listing corporations implementing the equity incentive and the present situation of it, and pointed out the existing problems in the implementation of equity incentive in China’s listing corporations now. And then 45 listing corporations listed in the Shanghai Stock Exchange which had implemented the equity incentive have been selected. The paper has did a research on 180 data samples including four years from 2009 to 2012. By the descriptive statistical analysis , correlation analysis and regression analysis of financial indicators , the paper draws the conclusion of the effect that equity incentive has on corporation performance .In the end ,this paper puts forward some suggestions for improving equity incentive system of China’s listing corporations according to the result of the study.
Keywords Listing Corporations Equity Incentive Corporation Performance
1 绪论 1
1.1 研究背景 1
1.2 研究意义 1
1.3 研究内容与方法 1
2 股权激励对公司绩效影响的相关理论分析 2
2.1 股权激励的相关概念 2
2.2 股权激励的理论基础 4
3 我国上市公司股权激励实施的现状 7
3.2 我国上市公司实施股权激励的现状 10
4 我国上市公司股权激励与公司绩效关系的实证分析 12
4.1 假设的提出 12
4.2 样本选择和数据来源 13
4.3 变量的选取 13
4.4 模型的建立及实证分析 14
4.5 结论分析 16
5. 完善我国上市公司股权激励制度的建议 17
5.1 制定科学的业绩考核标准 17
5.2 加快我国资本市场的建设 17 上市公司股权激励对公司绩效的影响研究:http://www.751com.cn/kuaiji/lunwen_71654.html