股权激励与上市公司经营绩效关系研究综述

Review of Relations between Equity Incentive and Performance of Listed Companies

股权激励对上市公司经营绩效是否有促进作用一直是相关学者争议的热点。国内外学者对股权激励与上市公司经营绩效关系研究的观点分歧较大,没有形成较一致的结论。本文通过对国内外关于这一关系的研究进行梳理,厘清了相关研究的发展脉络,指出了现阶段研究的热点,发现了研究中存在的问题和不足,并对其未来发展趋势进行了展望。

Whether the equity incentive has a promoting effect on the operating performance of listed corporations has always been a hot topic of controversy. The viewpoints of scholars at home and abroad on the relations between equity incentive and operating performance of listed company are much different,there are no unified conclusions. Through sorting out the relevant researches on the relations,this paper clarifies the development vein,points out the hot spots,finds out the problems and shortcomings existing in related researches and makes a prospection on the future developmental trend.