股权激励与企业财务业绩的关系——基于龙大美食的证据  

The Relationship Between Equity Incentives and Financial Performance of CorporateEvidences Based on Longda Food Co.,Ltd.

作　　者：王莹莹 夏佐铎[1] 郭冰倩 Wang Yingying;Xia Zuoduo;Guo Bingqian(School of Management,Wuhan Polytechnic University,Wuhan Hubei 430023)

机构地区：[1]武汉轻工大学管理学院,湖北武汉430023

出　　处：《山东纺织经济》2025年第2期32-36,共5页Shandong Textile Economy

基　　金：国家社会科学基金一般项目(批准号:22BJY151)。

摘　　要：股权激励是以公司股权作为标的物实行的一种长期激励措施。文章以龙大美食为例,选取2014-2022年的财务数据,基于熵权-TOPSIS法构建财务绩效评价模型,对两次股权激励前后龙大美食财务绩效的变化进行评价,结果表明:股权激励对企业财务的增长具有正向关系。Equity incentive is a long-term incentive measure implemented with company equity as the subject matter.But the effectiveness of implementation is unknown.This article takes Longda Food Co.,Ltd.as an example and selects the financial data from 2014 to 2022,and constructs a financial performance evaluation model based on entropy weight TOPSIS,to evaluate the changes in Longda Food's financial performance before and after two equity incentives.The results show that equity incentives have a positive relationship with the growth of corporate finance.

关 键 词：股权激励 财务绩效评价 熵权-TOPSIS法 龙大美食 

分 类 号：F275[经济管理—企业管理]