上市公司经营者股权激励与经营绩效关系分析  

The Analysis on the Relations between the Operators' Shares Incentive and Company's Performance in the Chinese Listed Companies

作　　者：岳香[1] 洪敏[1] 

机构地区：[1]安徽工业大学公司治理与运营研究中心,安徽马鞍山243002

出　　处：《黄山学院学报》2007年第2期76-80,共5页Journal of Huangshan University

基　　金：安徽省教育厅人文社科资助项目"上市公司经营者报酬与经营绩效的关系研究"(2006SK152)

摘　　要：利用我国上市公司2002和2003年数据,分析经营者股权激励现状,发现我国上市公司经营者持股比例低,持股水平不一,行业间有差异;分析发现,我国上市公司经营者持股与公司绩效存在正相关关系,但不显著,与公司规模基本是负相关关系,也都未通过显著性检验;回归分析显示,经营者持股与公司绩效间存在一元线性关系。In this paper, we analyzed the status of operators＇ shares incentive in China＇s listed companies of 2002 and 2003 data. We found： The operators hold a small number of shares and the proportion of their shareholding is low; there is disparity among different trades; there are unremarkable positive correlation relations between operators＇ shares and performance in the Chinese Listed Companies; there are unremarkable negative correlation relations between operators＇ shares and scale; there is one linear relation between operators＇ shares and performance.

关 键 词：股权激励 经营绩效 上市公司 

分 类 号：F276.6[经济管理—企业管理]