我国上市公司股权激励问题分析摘 要我国上市公司股权激励问题的破解，有助于提升公司管理水平和员工工作积极性，对于公司长远发展具有非常重要的意义。本文首先阐述了我国股权激励制度的发展历程和主要模式，主要分为股权制度酝酿期、试点期和成熟期，而模式主要有授予经理人股权和限制性股票，然后提出了我国上市公司股权激励制度面临的法律不完善、公司内部治理结构不合理和激励模式单一问题，接着剖析了美国股权制度的发展历程和出现的一些问题及对我国的启示，最后对我国上市公司股权制度的未来发展提出了一些建议，提出健全的法律法规、完善的内部治理结构以及有效的资本市场等是成功推行股权计划的几大关键要素，建议的目的是为了推动中国上市公司股权的改革及发展。关键词：股权；期权价值；上市公司治理；期权激励机制Analysis on stock option incentive of Listed Companies in ChinaAbstractStock option is the right that a company gives employees to buy a certain number of shares in the company at a suitable price in the future. Since the employees are buying the stock of the company, their interests are combined with the interests of the company, which can effectively motivate the employees' enthusiasm. At the same time, the enterprise does not have to pay high wages. It is a kind of institutional arrangement that can motivate the employees to work hard. China's stock option incentive mechanism has a short development time. If we want to proceed smoothly, we should draw on the management model of western developed countries, especially in the United States, and can promote the long-term and effective stock options for business operation. But the incentive mechanism of stock option is not perfect in the United States. It has also appeared in the history of development, such as financial fraud, avoiding the problems that have appeared in the United States and establishing a long-term mechanism of equity incentive, which is the direction ...
