中文摘要：

采用我国上市公司2006-2015年的股权激励授予样本数据，实证检验了员工股权激励范围对上市公司经营绩效的影响。研究发现，员工股权激励范围越广，公司净资产收益率和总资产利润率越高，并且在国有企业中员工股权激励范围对公司经营绩效的影响更明显。从员工角度研究企业实施股权激励的效应，不仅丰富了股权激励研究的学术文献，而且为正在推进的员工持股计划提供了新的经验证据。

英文摘要：

By making use of the data of the equity incentive granting samples of China＇ s listed companies during the period of 2006-2015, this paper empirically tests the impact of the range of employee equity incentive on the operative performance of the listed companies. The results show that the wider the employee equity incentive coverage is, the higher the return on corporate net assets and the return on total assets will be. And this impact is more significant in state owned enterprises. To study the effect of equity incentive from the perspective of employees can not only enrich the literatures concerning equity incentive researches, but also provide new empirical evidences for the employee shareholding plan which is being promoted.