上市公司股权激励与公司绩效相关性研究——基于中小企业板上市公司数据

Research on correlation between Equity Incentive in Listed Company and Company Performance ：Based on Statistics from Listed small and medium-sized Companies

中小企业是我国企业的重要组成部分,关系到我国整个国民经济的发展状况。在当前世界经济形势较为严峻的情况下,适当地使用股权激励对于中小企业板上市公司的持续发展是非常必要的。本文选择了673家中小企业板上市公司为样本,研究其企业绩效与高管持股比例之间的关系,分析当前中小企业板股权激励中存在的问题,并就此提出了建议。

The small and medium-sized enterprise is an important part of enterprises in our country, since it is related to the of the w development hole national economy in our country. With the current world economy becoming depressing, the proper use of stock option incentive plan for the sustainable development of companies listed on small and media enterprise board is very necessary. This paper chose 673 SME Board enterprises as samples to study the relation between the performance and the executive shareholding rate, to analyze the problems existing in the equity incentive in small and medium-sized enterprises, and as a result to put forward the corresponding suggestion.