摘要
选取已经实施股权激励计划的亚盛集团和宜华木业作为研究对象,分析了两家公司在实施股权激励计划前后三年的净资产收益率、营业收入增长率和每股收益,得出公司绩效在股权激励的影响下产生的变动情况。研究结果为:亚盛集团公司绩效并没有因为股权激励计划而得到提高,而宜华木业的公司绩效则因为实施股权激励计划而提高了。从激励模式、激励对象、激励条件等方面分析两家公司实施股权激励计划存在的问题,提出了相关建议。
Selecting the Yasheng Group and Yihua Wood Industry as the research objects,which have already implemented the equity incentive plan,,this paper analyzed the Yield valve,year-on-year growth rate of operating income and earnings per share of the two companies before and after adopting the stock option incentive plan,thus the company's performance in the impact of equity incentives produced by the response.According to the research,it could be concluded that the company's performance has not been improved because of the equity incentive plan,but the company's performance has been improved because of the implementation of the equity incentive plan.It analyzed the problems existing in the implementation of the stock option incentive plan in the two companies from the aspects of incentive mode,incentive object and incentive conditions,and followed up the situation of the two companies after the termination of the stock option incentive plan.Finally it gave some relevant suggestions.
作者
田敏霞
李清霖
陈健(指导)
TIAN Min-xia;LI Qing-lin(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《中国林业经济》
2021年第5期110-114,共5页
China Forestry Economics
基金
江苏省大学生创新创业训练计划项目省级重点课题"股权激励的人才保留效应研究:基于实施前、中、后三个阶段的对比"(202010298018Z)。
关键词
股权激励
绩效
对比分析
equity Incentives
performance
contrastive analysis