下载后可任意编辑股权激励与公司绩效关系的文献综述摘要: 股权激励作为一种长期激励机制，是否发挥了应有效用是理论界和实务界长期关注和争论的热点。为了检验股权激励机制的效用，国内外学者对股权激励与公司绩效的相关性问题进行了大量的讨论，结论并不统一。不同的学者在讨论问题时的政策环境、选择的样本、指标及分析方法等存在差异，导致讨论得出不同的结论。国内外学者的观点主要有以下三种：1、股权激励与公司绩效存在正相关关系；2、股权激励对公司绩效没有显著影响；3、股权激励对公司绩效的影响具有区间效应，即存在非线性相关关系。关键词：股权激励 ；公司绩效；综述Review on the Relationship between Equity Incentive and Corporate PerformanceAbstract：Whether the equity incentive system, as a long term incentive, has played its due effect is concerned and debated long-term by theory and practice. To test the effectiveness of equity incentives，domestic and foreign scholars had done a lot of research on the relationship between equity incentive and corporate performance ． But the conclusions are not uniform, because of different scholars research policy environment ， samples and research methods．Domestic and foreign scholars have the following three viewpoints, first of all, equity incentive is positively related to corporate performance ． Secondly, equity incentive and corporate performance are not related．Thirdly, equity incentive has interval effect on corporate performance, which as to say that there is a non-linear relationship between equity incentive and corporate performance.Keywords：equity incentive；corporate performance；review一、引言股权激励作为一种长期激励机制，通过授予高级管理者一定比例的公司股份，将高管的个人收益与公司利益紧密联系，以激励高管努力工作，减少短视行为，从而改善公司治理，优化股权结构，提升公司绩效。股权激励使经营者能够以股东的身份参加企业决策、分享利润、承担风险，从而勤勉尽责地为公司的长期进展服务。中国股权激励的实践源于 20 世纪 90...
