| Equity incentive as a kind of incentive methods of modern enterprise long-term and stable development,is a long-term effective incentive system,in accordance with modern management theory.Film and television entertainment industry in our country have the characteristics of human intensive and capital intensive,in order to attract and retain outstanding talent and management team,makes the film and television entertainment emerge in the fierce competition in the market,the equity incentive plan is a good tool to achieve the goal.So,how is the concrete implementation effect of the equity incentive in China’s film and television entertainment industry? And How to evaluate the effect of equity incentive?By reviewing the relevant theories of domestic and foreign equity incentive,this paper selects huayi brothers,a representative company in the film and television entertainment industry of Growth Enterprise Market,as the case study object,and longitudinal analyzes the performance changes before and after the implementation of the equity incentive of Huayi Brothers by using the financial index method;At the same time,comparative analysis is used to compare and lateral analyze the changes in the performance of Huayi Brothers and the companies that belong to the film and television entertainment industry without the incentive of equity incentive;And analysis of the trend of non-financial indicators after implementing equity incentive for Huayi Brothers.To analyze the influence of Huayi Brothers’ implementation of equity incentive on enterprise performance,and conclude that the implementation of equity incentive plan of listed companies can achieve the conclusion of attracting and retaining talents and improving the performance of enterprises.Also found that Huayi Brothers equity incentive plan also has some disadvantages,in the equity incentive mode single,performance appraisal index system imperfect and so on,proposed should carry out a variety of ways of combination of equity incentive mode and increase the diversity of performance indexes of advice. |