摘要：股权激励作为现代公司所实施激励机制中的一种重要方式，对上市公司的公司治理、公司绩效和长期可持续发展有着重要的意义。本文以委托代理理论为理论基础，建立股权激励同公司绩效之间的关系模型。将净资产利润率、总资产利润率以及股票的超额回报率作为企业绩效指标，股权激励实施与否及其实施力度作为股权激励的度量指标，以我国软件和信息技术服务业的111家上市公司作为样本，进行最小二乘法回归分析。结果表明无论是长期还是短期，股权激励的实施在某种程度上都对实施企业有积极效应。

Abstract: This paper bases on the principal-agent theory to study the relationship between corporate performance and equity incentive.ROE, ROA and CAR are the enterprise performance indexes and option, pro are the equity incentive indexes. This paper establishs multiple linear regression models and does OLS regression analysis with the listed companies on China's Software and Information Technology Services. This paper has analysed the problem from both long-term and short-term aspects, results show that the implement of equity incentives, to some degree, had positive effect on the performance of the company.