上市公司股权激励对公司业绩的影响研究——以科大讯飞为例

Research on the Impact of Equity Incentive of Listed Companies on Enterprise Performance--Taking iFLYTEK as an Example

高新技术企业是国家创新发展的基石,越来越多的高新技术企业积极探索适合自身发展的股权激励方式。本文选取科大讯飞为样本企业,从公司的盈利能力、营运能力、发展能力和偿债能力入手,分析企业实施股权激励对公司业绩的影响。研究发现,股权激励对公司业绩的影响是多重因素共同作用的结果,如激励方式、行权条件和激励范围等。

High-tech enterprises are the cornerstone of national innovative development,and more and more hightech enterprises are actively exploring the equity incentives suitable for their development.This article selects iFLYTEK as the sample enterprise and analyzes the impact of the implementation of equity incentives on the performance of the company,starting from the profitability,operational capacity,development capacity and solvency capacity of the company.It is found that the impact of equity incentives on enterprise performance is the result of multiple factors,such as incentives,exercise conditions and incentive scopes.