摘要
从理论分析的角度分析了股权激励对企业经营者行为选择的影响,而经营者的这种行为选择最终会体现在企业的业绩上面。然后选取了中国上市公司作为样本,对中国企业实施股权激励对于经营者的行为选择并且该选择的结果即企业业绩的相关性进行了实证研究,研究结果发现:对于上市公司,经营者持股在一定的持股比例范围内会选择“努力工作”行为,与企业的业绩正相关。
This paper, form a perspective of theoretic analysis, analyzes the effects of equity incentives on the behavior choice of the enterprises proprietors, which in turn is reflected in the achievements of the enterprises. Then, with the listed companies of China as samples, this paper makes an empirical research into the correlation between equity incentives and the behavior choice of the enterprise proprietors as well as that between such a choice and the achievements of the enterprises. The findings indicate that for those listed companies, the proprietors who hold a certain pereentage of shares will choose to work hard and will Contribute positively to the achievements of the enterprises.
出处
《广西民族大学学报（哲学社会科学版）》
CSSCI
北大核心
2007年第3期120-125,共6页
JOURNAL OF GUANGXI MINZU UNIVERSITY:PHILOSOPHY AND SOCIAL SCIENCE EDITION
关键词
股权激励
行为选择
监管
equity incentives
behavior choice
supervision
