上市公司股权激励与企业合规性矛盾研究——以ST康美为例

Research on the Contradiction Between Equity Incentive and Enterprise Compliance of Listed Companies——Taking ST Kangmei as an Example

上市公司股权激励计划在对公司管理层进行激励,激发经营活力的同时,也成为了上市公司严重财务造假的“催命符”。论文通过对近期国内A股上市公司典型的合规性风险暴露的企业分析,揭示出股权激励结果异化引发的思考,为上市公司合法合规经营,提供有意义的分析和建议。

The equity incentive plan of listed companies not only can encourage the management level of the company and stimulate the operation vitality, but also can become the "reminder" of the serious financial fraud of listed companies.Through the analysis of typical compliance risk exposure of domestic A-share listed companies in recent years, this paper reveals the thinking caused by the alienation of equity incentive results, so as toprovidemeaningful analysisandsuggestions for the legal complianceof listedcompanies.