股权激励机制对上市公司留存收益影响因素的研究——以YL上市公司为例

北京理工大学珠海学院2020届本科生毕业论文AbstractThe equity incentive system is conducive to alleviating the principal-agentproblem between shareholders and managers to a certain extent.It is used as along-term incentive to improve company performance.This article will analyze thecurrent status of the implementation of equity incentive plans for listed companies inChina,followed by an in-depth study of equity incentive related theories and domesticand foreign literature,and from this will summarize the relationship between theimplementation of equity incentive plans and retained earnings of listed companies inChina.,Reasonably analyze the current status of the implementation of the YL shareequity incentive system,and analyze the company's performance data to obtain thefactors that will affect the retained earnings in the equity incentive plan,and thenobtain relevant data through questionnaire research and SPSS analysis to obtain theimpact The relationship between the direct and indirect factors of the equity incentiveplan and the retained earnings,demonstrates the hypothesis of this article,and draws aconclusion that the factors of the equity incentive plan are positively related to theretained earnings,so as to find out the YL shares in the equity incentive Problems inthe plan,and finally through the analysis and interpretation of the results,and putforward targeted countermeasures and suggestions to improve equity incentives.Keywords:Equity incentive.:Retained earnings.:Yili company:SPSS analysis:Positive correlation.