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股权激励是一种通过经营者获得公司股权形式给予企业经营者一定的经济权利,使他们能够以股东的身份参与企业决策﹑分享利润﹑承担风险,从而勤勉尽责地为公司的长期发展服务。《国有控股上市公司股权激励试行办法》的出台,表明我国国内企业股权激励的尝试终于有了里程碑式的成果。然而,在股权激励有关认识上仍然存在误区,该《办法》与现行法律也存在相抵触之处,股权激励仍然需要从观念认识、政策法规、制度保障与监督等方面逐步推进。
Equity incentive is a kind of economic power given to managers by way of managers’ access to corporate equity, so that they can take part in corporate decision-making, share profits and take risks as shareholders, thus diligently and diligently serving the company’s long-term development. The promulgation of the Trial Measures on Equity Incentives for State-controlled Listed Companies shows that the attempt of domestic enterprises’ equity incentive has finally achieved milestone results. However, there are still some misunderstandings in the cognition about equity incentive. The “Measures” also have some contradictions with the existing laws. The incentive of stock rights still needs to be promoted step by step from the aspects of concept understanding, policies and regulations, system guarantee and supervision.