摘要
股权激励是完善公司治理结构的重要环节。当前,我国上市公司在实施股权激励中存在激励计划粗糙、会计信息不对称等突出问题。上市公司应当科学规划、合理估价并完善业绩考核制度,以建立适应行业与全球竞争的股权激励制度。
Equity incentive is the important link through which the managing structure in the company can be improved.Nowadays,there are such problems as lacking careful plan and asymmetric accounting information communication in the equity incentive system.Hence,listed companies should make a scientific plan and reasonable evaluation as well as improve profit evaluation system to establish the equity system suitable for the financial industry and global competition.
出处
《芜湖职业技术学院学报》
2012年第2期33-35,共3页
Journal of Wuhu Institute of Technology
关键词
股权激励
规划
股价
上市公司
equity incentive
plan
stock price
listed company