摘  要股权激励制度是公司发放部分股权给管理者，以此来激励他们为公司的长期发展共同努力。股权激励是能够很好地解决经理人与股东之间的利益关系的一种方法。经理人享有部分公司股权能够让其对公司的利益给予更多的关注。72097

本文第一部分主要内容是本课题的研究背景、研究目的和方法。第二部分主要讲的是国内外的研究人士对股权激励制度公司绩效的关系研究。第三部分讲我国上市公司股权激励制度实施的情况。第四部分主要内容是利用描述性统计分析和回归分析以公司绩效的发展能力、盈利能力、股东获利能力为指标来分析股权激励对公司绩效的影响。最后是对全文内容的总结，针对我国股权激励制度存在的难题，提出相应的解决方式。

毕业论文关键词：股权激励；公司绩效；获利能力

The listed company ownership structure, incentive system and performance analysis of the relationship

Abstract Equity incentive system is a through operators get ownership gives part of the business operators of economic power, so that they can with the identity of the shareholders to participate in enterprise decision-making, share the profits and bear risk, and diligently to serve the company's long-term development of a kind of incentive method。In order to make the managers care about shareholders' interests, need to make the managers and shareholders' interests pursuit consensus as soon as possible。The equity incentive is a better solution。By making the managers in a certain period has a stake, enjoy the equity value-added benefits, and to take risks, to some extent by a certain form, can make the managers in the business process more concerned about the company's long-term interests。Equity incentive to prevent the manager's short-term behavior, and guide its long-term behavior has good incentive and restraint effect。

    The first part of this paper is the main content of topic research background, research purpose and methods and thesis framework。The second part describes the related concepts and theories of this equity incentive system。The third part from the general situation of our country listed company equity incentive system。The fourth part main content is the use of descriptive statistical analysis and regression analysis to the development of the corporate performance ability, profitability and shareholder profitability and debt levels as an index to analyze the equity incentive effect on the performance of the company。Finally is the full text summary, in view of the problem of equity incentive system in our country, put forward the corresponding solutions。

Key Words: Equity incentive  corporate  performance  profitability 

目  录

一  引言 4

（一）选题背景 4

（二）研究的目的和方法 4

（三）研究思路 5

二 文献综述 5

三 我国股权激励制度的实施概况及问题分析 6

（一）实施概况 6

（二）存在问题 6

四 实证研究设计 7

（一）研究设计 7

（二）研究假设 7

（三）模型建立 8

（四）变量选取 8

（五）描述性统计分析 9

（六）相关性分析