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将业绩考核指标的问题纳入股权激励问题研究的范畴,总结了当前我国上市公司在实施股权激励计划时所使用的业绩考核指标,并在此基础上,对以会计信息和股票市场为基础的业绩考核指标进行较系统的评价,进而提出改进我国股权激励计划中业绩考核指标的建议。
The problems of performance appraisal index are included in the research of equity incentive issue, and the performance appraisal indicators used by the listed companies in our country during the implementation of equity incentive plan are summarized. Based on this, the performance based on accounting information and stock market Evaluation index to conduct a more systematic evaluation, and then put forward suggestions to improve the performance evaluation index in our country’s equity incentive plan.