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股权激励的契约要素对激励效果的影响——以万科两次股权激励计划为例

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摘要 本文以万科两次股权激励方案为例,分析了股权激励的契约要素对激励效果的影响。研究表明,企业设计股权激励契约时,应当结合企业自身的情况,选择合适的激励标的物、激励时限和业绩考核条件等,这样才能发挥出股权激励制度的积极效应。
作者 张可帆 张丹
出处 《时代金融》 2017年第20期186-187,共2页 Times Finance
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