摘要
随着中国医药行业的快速发展和市场竞争的日益加剧,股权激励作为缓解代理问题、激发员工积极性的重要手段,已被越来越多上市公司采用。特别是2016年中国证监会颁布《上市公司股权激励管理办法》后,企业对股权激励模式的运用更加灵活了,进一步提升了其人力资本效率和价值创造能力。文章以A医药公司为例,探讨其股权激励计划在提升企业绩效与应对行业竞争方面的作用,旨在为医药行业的治理优化提供参考。
With the rapid development of and the intensifying market competition in the pharmaceutical industry in China,equity incentives have been increasingly adopted by listed companies as an important tool to mitigate agency problems and stimulate employees'motivation.Particularly after Measures for the Administration of Equity Incentives of Listed Companies was issued by the China Securities Regulatory Commission(CSRC)in 2016,the application of equity incentive models has become more flexible in companies,which further enhances human capital efficiency and corporate value creation.This paper takes A Pharmaceutical Company as an example to explore the role of its equity incentive plans in improving corporate performance and responding to industry competition,and pr ovides reference for the governance optimization in the phar maceutical industry.
作者
崔晓娜
王坚
CUI Xiaona;WANG Jian(Nanjing University of Finance&Economics Hongshan College,Nanjing 210000,China)
出处
《商业观察》
2025年第16期80-83,87,共5页
BUSINESS OBSERVATION
基金
2022年江苏省高校哲学社会科学研究项目(2022SJYB2267)。
关键词
股权激励
企业绩效
医药企业
equity incentives
corpor ate performance
pharmaceutical enterprises
作者简介
崔晓娜(1988-),女,讲师,硕士,研究方向:财务会计理论及实务;王坚(1991-),男,讲师,硕士,研究方向:数字经济。
