摘要
在国内经济复苏的2009年,中小企业板358家上市公司实现净利润同比增长26.78%,"董监高"薪酬支出合计10.68亿元,平均每家公司"董监高"薪酬支出298.27万元,同比增长12.59%。截至2010年4月30日,中小板公司已有52家公司54次推出股权激励计划,其中2009年共有13家公司推出预案。本文分析了中小板公司在薪酬体系和激励计划的披露和制定方面存在的不足,并提出了相关建议。
With the recovery of domestic economy in 2009, 358 companies listed in SME board reported net income of 39.671 billion, representing an increase of 26.78%. The total compensation of directors, supervisors and executives is 1.068 billion, or 2.9827 million for each company on average, which has increased by 12.59% on a year-to-year basis. By April 30, 2010, 54 Employee Stock Option Plans （ESOP） have been introduced by 52 SME board companies, with 13 companies promoting ESOP in 2009. This paper analyzes the compensation system and incentive plan for SME board companies in 2009, summaries the existing problems in disclosure and establishment, and provides some relevant suggestions.
出处
《证券市场导报》
CSSCI
北大核心
2010年第7期58-62,共5页
Securities Market Herald
关键词
中小企业板
董监高薪酬
股权激励
公司年报
small-and-medium enterprises board
executive compensation
equity incentive
annual report
作者简介
陆序生，任职于深圳证券交易所中小板公司管理部。
