下载后可任意编辑摘要新经济时代是一个创新时代，其进展的根本动力在于如何让人的创新能力得到发挥，如何将知识转化为资本人力资本。股权激励给我们提供了一条十分有效的途径。自 2009 年 12 月 30 日我国资本市场推出创业板以来，创业板上市公司数量迅速增加，目前已达 210 家之多。在上市前已经有多家公司实现了股权激励。可见上市前的股权激励在创业板已经是一种普遍现象，这迥然有别于主板和中小板。要想保持业绩的持续高增长，股权激励似乎被普遍看好。但是，股权激励也是把双刃剑，其亦能导致贫富差距扩大或会计作假。我们应实行各项政策措施来改善中国股权激励的内在操作和外部环境。本文将主要对我国创业板市场上市公司股权激励的现状及其原因进行具体的讨论，提出并建立进一步的股权激励模式选择与方案设计以及提高并完善我国创业板市场上市公司股权激励的相关政策建议。关键词： 创业板；股权激励；价值；股价；行权价I下载后可任意编辑AbstractThe new economic era is an innovation era, its development is the fundamental power to make innovation ability of the person get play, how be knowledge into capital human capital . equity incentive drive provides us with a very effective way. Since December 30, 2024 China's capital market since the introduction of the GEM, the GEM rapid increase in the number of listed companies, and currently has as many as 210. Pre-IPO equity incentive can be seen in the GEM is already a common phenomenon, which are vastly different from the board and small plates. To maintain the performance of sustained high growth, equity incentive seems to be generally good. However, the equity incentive is double-edged sword, it can also lead to a widening wealth gap or accounting fraud. We should adopt the policies and measures to improve the internal operation of the Chinese equity incentives and the external environment. This article will focus on the growth enterprise market, the status of listed companies and equity incentive reason...
