股权激励对公司业绩的影响——以九阳股份为例

The impact of equity incentives on company performance-Taking Joyoung as an example

社会经济飞速发展、相关法律法规逐渐完善以及资本市场越来越成熟等因素,使得越来越多的公司开始重视参与股权激励计划并付诸实施。股权激励作为公司激励机制的重要组成部分,能够有效降低公司代理成本,增强激励对象的公司归属感,从而提高公司财务绩效。文章以九阳股份有限公司为例,阐明其进行股权激励的具体实施方案,并从公司主要财务指标入手深入研究股权激励对公司财务绩效产生的影响,对上市公司如何设置合适的股权激励方案提出可供参考的建议。

With the rapid development of social economy and the improvement of related laws and regulations,more and more companies have begun to attach importance to and implement equity incentives in recent years.As an important part of the company's incentive mechanism,equity incentives can effectively reduce the company's agency costs,enhance the incentive boject's sense of belonging to the company,and thereby improve the company's financial performance.Taking Joyoung Co.,Ltd as an example,this paper illustrates the specific implementation plan of equity incentive,and makes an in-depth study of the impact of equity incentive on the company’s financial performance from the company’s main financial indicators,and puts forward some suggestions for listed companies on how to set up appropriate equity incentive plan.