淮海工学院学报(人文社会科学版)
淮海工學院學報(人文社會科學版)
회해공학원학보(인문사회과학판)
JOURNAL OF HUAIHAI INSTITUTE OF TECHNOLOGY(HUMANITIES & SOCIAL SCIENCES EDITION)
2014年
11期
87-89
,共3页
股权激励%激励效用%激励风险%激励模式
股權激勵%激勵效用%激勵風險%激勵模式
고권격려%격려효용%격려풍험%격려모식
equity incentive%incentive effect%risk incentive%incentive model
股权激励是借助有效资本市场而普遍实施的一种长期激励机制,但在后SOX时代市场监管环境、全流通的经济背景下,高管层持股与公司绩效之间存在何种关系?在阐述股权激励效用及作用机理、分析股权激励风险与效用的基础上,探讨了股权激励模式的构建,提出了提高股权激励效用的对策思考。
股權激勵是藉助有效資本市場而普遍實施的一種長期激勵機製,但在後SOX時代市場鑑管環境、全流通的經濟揹景下,高管層持股與公司績效之間存在何種關繫?在闡述股權激勵效用及作用機理、分析股權激勵風險與效用的基礎上,探討瞭股權激勵模式的構建,提齣瞭提高股權激勵效用的對策思攷。
고권격려시차조유효자본시장이보편실시적일충장기격려궤제,단재후SOX시대시장감관배경、전류통적경제배경하,고관층지고여공사적효지간존재하충관계?재천술고권격려효용급작용궤리、분석고권격려풍험여효용적기출상,탐토료고권격려모식적구건,제출료제고고권격려효용적대책사고。
Equity incentive is a kind of long-term incentive mechanism by means of efficient capital market and the universal implementation of the economic background,but in the post SOX era regulatory environ-ment,market full circulation,what is the relation between the managerial ownership and corporate per-formance?Based on expounding the equity incentive utility and mechanism analysis of equity incentive, risk and utility,discusses the construction of incentive mode,puts forward the countermeasures to im-prove the equity incentive utility.