| 上市公司高管股权激励问题研究 |
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| 引用本文： | 赵息,张志勇.上市公司高管股权激励问题研究[J].中国地质大学学报(社会科学版),2007,7(2):70-73. |
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| 作者姓名： | 赵息 张志勇 |
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| 作者单位： | 天津大学,管理学院,天津,300072 |
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| 摘 要： | 《国有控股上市公司实施股权激励暂行(试行)办法》即将出台。本文采用比较分析的方法明确我国存在的市场问题,并采用上市公司2005年末会计报表的截面数据,实证分析了市场问题对高管股权激励效应的制约作用。目前股权分置改革进入冲刺阶段,资本市场复苏。但是,由于我国市场环境的不成熟,使得实施高管股权激励的效应不显著。因此,应在鼓励上市公司实施股权激励的同时,积极改善外部市场环境,边改革边治理,实现股权激励制度的健康发展。
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| 关 键 词： | 会计 上市公司 高管持股 股权激励 |
| 文章编号： | 1671-0169(2007)02-0070-04 |
| 修稿时间： | 2006年10月5日 |
A Study on Top-management Share-holding Incentive Strategies of Listed Companies in China |
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| ZHAO Xi,ZHANG Zhi-yong.A Study on Top-management Share-holding Incentive Strategies of Listed Companies in China[J].Journal of China University of Geosciences(Social Sciences Edition),2007,7(2):70-73. |
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| Authors: | ZHAO Xi ZHANG Zhi-yong |
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| Abstract: | This paper uses comparative analysis and empirical research methods to confirm the problems existing in China and analyzes the influence of the market problems on the performance of stock-holding strategy.The renewal of capital market facilitates the implementation of stock-holding incentive strategy for listed companies,all of which must make use of this chance to improve their circumstance of incentives.The effect of stock-holding incentive strategy is far from being significant.In order to advance the strategy,the market environment must be improved and perfected. |
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| Keywords: | accounting listed companies top-management share-holding share-holding incentive |
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