| 我国林业上市公司股权激励行权及解锁问题研究 |
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| 引用本文： | 陈健,申玉泓,王嘉琪,马赫.我国林业上市公司股权激励行权及解锁问题研究[J].中国林业经济,2020(3):103-107. |
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| 作者姓名： | 陈健 申玉泓 王嘉琪 马赫 |
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| 作者单位： | 南京林业大学经济管理学院;上海理工大学管理学院 |
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| 基金项目： | 江苏省高校哲学社会科学基金项目“管理层权力视角下的股权激励行权结果研究”(2018SJA0135);南京林业大学青年科技创新基金“高管离职视角下的股权激励实施效应及契约设计研究”(CX2017016);南京林业大学创新项目“林业上市公司股权激励行权问题研究”(2019NFUSPITP0240). |
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| 摘 要： | 搜集2006年1月1日至2019年9月30期间林业上市公司实施完成的9项股权激励计划,从中选出7项,对其行权及授予价格、行权及解锁业绩条件的现状进行统计分析;提出行权率(包括可行权率与实际行权率)和解锁率的概念,创新性地使用这两个概念对股票期权行权及限制性股票解锁情况的现状进行分析。进而从上述三个方面揭示相关问题,有针对性地提出了对策及建议。
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| 关 键 词： | 林业上市公司 股权激励 行权 解锁 |
Research on the Exercise and Unlocking of Equity Incentive of Forestry Listed Companies in China |
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| CHEN Jian,SHEN Yu-hong,WANG Jia-qi,MA He.Research on the Exercise and Unlocking of Equity Incentive of Forestry Listed Companies in China[J].China Forestry Economy,2020(3):103-107. |
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| Authors: | CHEN Jian SHEN Yu-hong WANG Jia-qi MA He |
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| Institution: | (College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China;School of Management,University of Shanghai for Science and Technology,Shanghai 200093,China) |
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| Abstract: | The article collected 9 equity incentive plans which were implemented of forestry listed companies from January 1,2006 to September 30,2019,and further selected 7 of them and statistically analyzed the exercise and grant prices,the exercise and unlocking performance requirements. Based on the research,it proposed the concept of exercise rate(including vesting exercise rate and actual exercise rate) and unlocking rat. Then it innovatively used the two conceptsto analyze the exercise of the stock option and the unlocking of restricted stock respectively.Furthermore,it revealedthe related problems from the above three aspectsand finally put forward countermeasures and suggestions in a targeted manner. |
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| Keywords: | forestry listed companies equity incentive exercise unlocking |
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