基于CiteSpace文献计量分析的股权激励研究进展

Research Progress of Equity Incentive Based on CiteSpace Bibliometric Analysis

股权激励是企业为了激励和留住核心人才而推行的对员工进行长期激励的机制。以2006~2021年CNKI文献为样本,共收集了1447篇关于股权激励的CSSCI文献,利用CiteSpace软件进行了文献计量分析,梳理了股权激励领域的研究成果、存在的不足及未来的发展方向。研究发现:与股权激励相关的研究热点主要聚焦上市公司、公司治理、股票期权、盈余管理和高管激励等。指出了股权激励领域目前存在的问题主要包括:未能建立完善的内部治理结构和内外部监督机制;缺乏科学合理的绩效评价指标体系;相关法律制度体系和资本市场不完善。结合文献分析提出了下一步研究的重点应当从广大宽泛的研究视角向精细化转变;将研究的重心更多向探究背后的作用机制转变;以“中国制造2025”国家发展战略为契机,注重研究国有制造业企业如何通过股权激励进一步提升核心竞争能力。

Equity incentive refers to the long-term incentive mechanism for employees implemented by enterprises in order to motivate and retain core talents. Based on CNKI literature from 2006 to 2021, this paper collects a total of 1447 CSSCI literature on equity incentives. CiteSpace software is used for bibliometric analysis. This paper summarizes the research achievements, existing deficiencies and future development direction in the field of equity incentive. The research hotspots related to equity incentive mainly focus on listed companies, corporate governance, stock options, earnings management and executive incentives, etc. The current problems in the field of equity incentives mainly include the failure to establish a sound internal governance structure as well as internal and external supervision mechanisms;there is lack of scientific and reasonable performance evaluation index system;The relevant legal system and capital market are not perfect. Combined with literature analysis, the focus of the next research should be changed from a broad research perspective to refinement;the focus of research should be shifted to the exploration of mechanisms;Taking the national development strategy of "Made in China 2025" as an opportunity, state-owned manufacturing enterprises should be focused to further enhance core competitiveness through equity incentives.