本文關鍵詞：光明乳業(yè)股權激勵路徑研究　出處：《財會通訊》2017年14期 　論文類型：期刊論文

  更多相關文章： 光明乳業(yè) 股權激勵 路徑研究

【摘要】：光明乳業(yè)在2010年重構股權激勵路徑之后,實現(xiàn)了企業(yè)經(jīng)營業(yè)績的持續(xù)性上升。本文通過概述股權激勵理論,對股權激勵的概念進行界定,并詳細分析股票期權、限制性股票、股票增值權和虛擬股票等四種股權激勵實現(xiàn)路徑;然后,從上市激勵企業(yè)的數(shù)量、性質、行業(yè)分布、激勵比例和企業(yè)激勵路徑等方面對A股上市公司股權激勵路徑現(xiàn)狀進行分析;最后,從主營業(yè)務結構、股權激勵路徑構建、股權激勵效應和股權激勵路徑的局限等方面詳細分析光明乳業(yè)的股權激勵路徑,并提出相關完善建議。
[Abstract]:After reconstructing the path of equity incentive in 2010, Guangming Dairy has realized the sustainable increase of business performance. This paper defines the concept of equity incentive by summarizing the theory of equity incentive. The paper also analyzes four kinds of stock incentive paths, such as stock option, restricted stock, stock appreciation right and virtual stock. Then, from the aspects of the number, nature, industry distribution, incentive ratio and incentive path of A-share listed companies, the paper analyzes the status quo of A-share listed companies' equity incentive path. Finally, from the main business structure, equity incentive path construction, equity incentive effect and the limitation of equity incentive path, the paper analyzes the equity incentive path of Guangming dairy industry in detail, and puts forward some relevant suggestions.
【作者單位】： 陜西財經(jīng)職業(yè)技術學院;
【分類號】：F272.92;F426.82
【正文快照】： 一、理論基礎(一)股權激勵的概念股權激勵是公司對高級管理人員或者公司的其他員工所推行的一種長期的激勵機制。該機制執(zhí)行中,若被激勵的對象完成承諾既定業(yè)績目標,公司則兌現(xiàn)其股權激勵的承諾。被激勵者股權激勵有如下兩個方面:(1)被激勵者可以在完成目標后得到公司股票;(2)，

本文編號：1416254