摘要
现代企业制度中的两权分离在现实中产生了较多的问题,如何激励高管人员使其长久地为公司提供高质量服务成为许多公司面临的迫切问题。股权激励这项重大制度创新一经推出便很好地解决了公司经营中诸多难题,促使公司的所有者和经营者形成利益共同体,降低了高层次人才流动成本,增强了公司未来的竞争能力和发展潜力。但并非所有的股权激励都是有效的,其激励效果取决于多方面因素,国家宏观层面的政策环境、股权激励对象的甄选、股权激励方案的设计及股权激励计划的推出时机和退出机制等方面最终决定了股权激励效果。
The separation of the two powers in the modern enterprise system has caused many problems in reality,one of which is how to motivate executives to provide high-quality services to the company for a long time.The introduction of equity incentives,a major institutional innovation,has solved many problems in the company's operation,promoted the community of interests between owners and operators of the company,reduced the cost of high-level talent flow,and enhanced the company's future competitiveness and development potential.However,not all equity incentives are effective,and their incentive effects depend on many factors,such as the national macro-level policy environment,the selection of equity incentive objects,the design of equity incentive plans,the timing of the launch and the exit mechanism of equity incentive plans,which ultimately determine the effects of equity incentives.
作者
史永红
SHI Yonghong(Chuzhou Polytechnic,Chuzhou,239000,China)
出处
《滁州职业技术学院学报》
2020年第2期74-77,85,共5页
Journal of Chuzhou Polytechnic
基金
滁州职业技术学院院级重点研究项目:“高管股权激励水平对上市公司经营业绩的影响研究”(YJZ-2017-09)。
关键词
高管薪酬
股权激励
效果
影响因素
executive compensation
equity incentive
effect
influencing factors
