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1引言管理层持股起源于20世纪70年代末的美国,主要目的是为了解决股东与经营者之间的利益冲突和矛盾,在委托代理的基础上建立对经营者的长期激励机制。管理层的股权激励计划在美国硅谷的高科技企业中被大量使用,并成为催生硅谷辉煌时代的新动力源。虽然当前全球有名的物流企业中中有89%的物流公司已在其经理层中推行股权激励,90%的经理人都持有物流公司股份,经理人员工资的三分之一是以股权为基础的,但是随着国际上会计准则要
1 Introduction Management shares originated in the United States in the late 1970s. Its main purpose is to solve the conflicts of interest and contradictions between shareholders and operators, and establish a long-term incentive mechanism for managers based on the principal-agent. The management equity incentive plan has been widely used by high-tech enterprises in the Silicon Valley of the United States and has become a new source of motivation for spurring the brilliant Silicon Valley era. Although 89% of logistics companies in the world famous logistics companies have implemented equity incentives in their managers, 90% of the managers hold shares in logistics companies. One-third of managers’ wages are based on equity However, with the international accounting standards to be