股权激励业绩考评指标设计对激励效应影响研究--以深圳创业板上市公司YWLN为例  

The Impacts of Performance Evaluation Index Design on Incentive Effect:Taking Shenzhen ChiNext Listed Companies YWLN as an Example

作　　者：沈真真 余国秀[1] SHEN Zhen-zhen;YU Guo-xiu(School of Busines,Anhui University,Hefei Anhui 230601,China;School of Busines,Nanjing University,Nanjing Jiangsu 210008,China)

机构地区：[1]安徽大学商学院,安徽合肥230601 [2]南京大学商学院,江苏南京210008

出　　处：《铜陵学院学报》2023年第5期46-51,共6页Journal of Tongling University

基　　金：安徽高校人文社会科学重点项目“股权激励的同伴效应研究”(SK2020A0055);安徽省哲学社会科学规划青年项目“违规责任追究制度推动安徽省国有企业高质量发展的效果评估与作用路径研究”(AHSKQ2022D060)。

摘　　要：股权激励作为一项重要的长期激励方式,其激励效应一直受到理论界和实务界的关注。文章从微观视角出发,分析深圳创业板上市公司YWLN股权激励计划的业绩考评指标设计,考察业绩考评指标对企业市场绩效、经营业绩、核心人才、代理成本等方面的影响,并提出业绩考评指标设计建议,为相关企业股权激励计划的制定与实施提供参考。As an important long-term incentive method,the incentive effects of equity incentives have always received attention from both theoretical and pratical circles.This article analyzes the performance evaluation indicator design of YWLN's equity incentive plan from a micro perspective,examines the impact of performance evaluation indicators on enterprise market performance,business performance,core talents,agency costs and other aspects,proposing suggestions for performance evaluation indicator design,providing reference for the formulation and implementation of relevant enterprise equity incentive plans.

关 键 词：股权激励 业绩考评指标 激励效应 YWLN 

分 类 号：F275.2[经济管理—企业管理]