我国制造业上市公司股权激励文献综述

A Literature review of Equity Incentives in China′s Manufacturing Listed Companies

制造业是我国实体经济的代表,系统性研究制造业上市公司股权激励问题对我国经济的长远发展有着较强的实践指导意义。为了全面分析股权激励在我国制造业上市公司中的实际效果,从两个方面进行了综述:一是制造业上市公司股权激励对高管投资决策行为和盈余管理行为的影响;二是制造业上市公司股权激励对企业创新技术、企业绩效、企业国际化程度等各方面的影响。同时,指出了研究存在的主要不足,并对该领域未来研究趋势进行了展望。

Manufacturing industry is the representative of the real economy in our country . Systematic re-search on the issue of equity incentive in manufacturing listed companies has a strong cance for the long-term development of China＇s economy. In order to fu l ly analyze the actual effecentive in China＇s manufacturing listed companies, This paper summarizes in two aspequity incentive of manufacturing listed companies on executives investment decision-making and earnings man-agement behavior; second,The impact of equity incentive of manufacturing listed companies on enterprise innova-tion technology, business performance and enterprise internationalization. A t the same t im e , this paper points out the main problems in the existing research and prospects the future research trends in