公司股权激励相关法律规制研究文献综述

摘要

On the theoretical basis and practical significance of equity incentive, equity incentive and corporate governance, equity incentive problems of literatures, executive compensation and equity incentive system, a more thorough in clarifying the nature of the equity incentive can show the inner link of company executives' constraint mechanism and incentive mechanism. Improper equity incentive will inevitably lead to the indemnification and distortion of financial reports. To perfect the relevant legal regulation of company equity incentive is helpful to optimize the corporate governance structure in our country, and improve the company continue going concern and the ability to resist risks.%对股权激励的理论基础和现实意义、股权激励与公司治理、股权激励存在的问题、高管薪酬与股权激励研究文献的系统梳理，更加透彻地理清股权激励的本质，找到公司高管约束机制与激励机制的内在联系。失当的股权激励必然导致利益输送和财务报告失真，完善公司股权激励相关法律规制，有利于优化中国公司治理结构，提高公司持续经营与抗风险能力。