我国林业上市公司股权激励研究

Research on Equity Incentive of Forestry Listed Companies in China

文章通过搜集林业上市公司在2006年1月1日至2017年7月31日期间公布的股权激励计划,并对其现状进行分析,发现林业上市公司股权激励主要存在撤销及终止情况较严重、撤销及终止情况披露不完善、激励方式选择不合理和业绩指标选取和设立不合理等问题。针对这些问题,提出完善股权激励政策、加强资本市场的规范发展以及制定合理的股权激励计划等对策。

By collecting the equity incentive plans of forestry listed companies from January 1, 2006 to July 31, 2017, and analyzing its present situation, we found that the equity incentive of forestry listed company mainly exist the following problems： the situation of revocation and termination is severe, the disclosure of revocation and termi- nation is not perfect, incentive mode selection is not reasonableand the selection and establishment of performance indicators are unreasonable.Finally, aiming at these problems, we put forward the following c proving equity incentive policies, strengthening the normative development of capital market and making reasonable equity incentive plan.