ZK公司股权激励方案对企业绩效的影响  

Impact of Equity Incentive Scheme of ZK Company on Enterprise Performance

作　　者：黄一辞 刘慧[1] HUANG Yici;LIU Hui(Changchun University of Technology,Changchun,Jilin Province,130000 China)

机构地区：[1]长春工业大学,吉林长春130000

出　　处：《科技资讯》2022年第8期115-117,共3页Science & Technology Information

摘　　要：自我国2005年股权分置改革之后,我国越来越多的上市公司开始推行股权激励方案。然而对于股权激励的实施效果,国内外专家众说纷纭。该文针对ZK公司股权激励方案,探索上市公司股权激励方案对企业绩效的影响。同时运用事件研究法来研究股权激励方案前后公司的股价波动情况,判断市场对其计划的短期反应,利用财务指标分析其财务绩效。希望对准备推行股权激励方案的上市公司带来借鉴意义。After the split share structure reform in 2005,more and more listed companies in China began to implement equity incentive schemes.However,experts at home and abroad have different opinions on the implementation effect of equity incentive.Aiming at the equity incentive scheme of ZK company,this paper explores the impact of equity incentive scheme of listed companies on enterprise performance.At the same time,the event research method is used to study the stock price fluctuation of the company before and after the equity incentive scheme,judge the short-term response of the market to its plan,and analyze its financial performance by using financial indicators,hoping to bring reference to the listed companies preparing to implement the equity incentive scheme.

关 键 词：股权激励 企业绩效 事件研究法 财务分析 

分 类 号：F272.92[经济管理—企业管理]