本文選題：股權(quán)激勵(lì)　切入點(diǎn)：方案設(shè)計(jì)　出處：《沈陽工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：股權(quán)激勵(lì)制度作為一種有效的管理企業(yè)的制度,可以將企業(yè)所有者和經(jīng)營(yíng)者的利益相統(tǒng)一,防止經(jīng)營(yíng)者在企業(yè)的經(jīng)營(yíng)過程中出現(xiàn)短期行為,使企業(yè)能夠保持長(zhǎng)期穩(wěn)定的發(fā)展。我國(guó)在上個(gè)世紀(jì)90年代引入股權(quán)激勵(lì),雖然時(shí)間較短,但發(fā)展迅速,越來越多的上市公司實(shí)行股權(quán)激勵(lì)計(jì)劃,并取得一定成效。在股權(quán)激勵(lì)成為大趨勢(shì)下,為了使股權(quán)激勵(lì)發(fā)揮其最大效力,股權(quán)激勵(lì)的設(shè)計(jì)成為重中之重。本文以長(zhǎng)城汽車股份有限公司為研究對(duì)象,著重從以下幾個(gè)方面進(jìn)行論述。首先,緒論。主要介紹了研究背景與研究意義、國(guó)內(nèi)外研究現(xiàn)狀及評(píng)述、研究思路與方法和論文的創(chuàng)新點(diǎn)。其次,股權(quán)激勵(lì)的相關(guān)理論基礎(chǔ)。介紹了股權(quán)激勵(lì)的概念、模式和基本要素,以及股權(quán)激勵(lì)的四大理論。按照權(quán)利和義務(wù)的不同,可以將股權(quán)激勵(lì)的模式進(jìn)行分類,本文主要介紹了七種股權(quán)激勵(lì)模式,并對(duì)其進(jìn)行了具體闡述。次之,長(zhǎng)城汽車股權(quán)激勵(lì)實(shí)施環(huán)境分析。介紹了長(zhǎng)城汽車股份有限公司的公司概況和經(jīng)營(yíng)現(xiàn)狀,并對(duì)長(zhǎng)城汽車實(shí)施股權(quán)激勵(lì)的必要性進(jìn)行分析。通過對(duì)長(zhǎng)城汽車的股權(quán)結(jié)構(gòu)、現(xiàn)有激勵(lì)機(jī)制和員工的特點(diǎn)進(jìn)行分析,發(fā)現(xiàn)其現(xiàn)有激勵(lì)機(jī)制存在缺陷,對(duì)員工激勵(lì)不足,因此有必要為其設(shè)計(jì)一套股權(quán)激勵(lì)計(jì)劃。再次,長(zhǎng)城汽車股權(quán)激勵(lì)方案設(shè)計(jì)。主要介紹了根據(jù)長(zhǎng)城汽車的實(shí)際情況,采取股票期權(quán)的激勵(lì)模式,以從二級(jí)市場(chǎng)購(gòu)買本公司股票作為股票來源,將市值與傳統(tǒng)的財(cái)務(wù)指標(biāo)相結(jié)合作為公司業(yè)績(jī)的考核標(biāo)準(zhǔn),并結(jié)合相關(guān)國(guó)家制度和法律法規(guī),設(shè)計(jì)一套適合長(zhǎng)城汽車發(fā)展的股權(quán)激勵(lì)方案。為保證長(zhǎng)城汽車股權(quán)激勵(lì)方案能夠順利實(shí)行,制定相關(guān)的保障機(jī)制。最后,股權(quán)激勵(lì)方案的設(shè)計(jì),對(duì)長(zhǎng)城汽車具有指導(dǎo)意義,有利于長(zhǎng)城汽車完善激勵(lì)機(jī)制,留住和吸引人才,提升公司業(yè)績(jī),實(shí)現(xiàn)公司的長(zhǎng)期穩(wěn)定發(fā)展。
[Abstract]:As an effective system for managing enterprises, the equity incentive system can unify the interests of the owners and managers of the enterprises, and prevent the managers from having short-term behavior in the course of business operation. In -10s, China introduced equity incentive, although the time is relatively short, but the rapid development, more and more listed companies implement equity incentive plan. In order to give full play to the effect of equity incentive, the design of equity incentive becomes the most important one. This paper takes the Great Wall Automotive Co., Ltd as the research object. First, the introduction mainly introduces the research background and significance, domestic and foreign research status and comments, research ideas and methods and innovative points of the paper. This paper introduces the concept, mode and basic elements of equity incentive, as well as four theories of equity incentive. According to the difference of rights and obligations, we can classify the mode of equity incentive. This paper mainly introduces seven kinds of stock right incentive modes, and expounds them concretely. Secondly, the paper analyzes the environment of the Great Wall automobile stock right incentive, and introduces the general situation of the Great Wall Automobile Co., Ltd., and the present operating situation of the Great Wall Automobile Co., Ltd. Through the analysis of the ownership structure of the Great Wall automobile, the existing incentive mechanism and the characteristics of employees, it is found that the existing incentive mechanism of the Great Wall automobile is defective, and the incentive mechanism for employees is insufficient. Therefore, it is necessary to design a set of equity incentive plan for the Great Wall automobile. Thirdly, the design of the Great Wall automobile equity incentive scheme is introduced. According to the actual situation of the Great Wall automobile, the incentive mode of stock option is adopted. To purchase the company's shares from the secondary market as a stock source, to combine market value with the traditional financial indicators as the evaluation standard of the company's performance, and to combine the relevant national systems and laws and regulations, To ensure the smooth implementation of the the Great Wall automobile equity incentive scheme and to formulate the relevant protection mechanism. Finally, the design of the equity incentive scheme has guiding significance for the Great Wall automobile. It is beneficial to the Great Wall automobile to perfect the incentive mechanism, to retain and attract talents, to improve the performance of the company, and to realize the long-term stable development of the company.
【學(xué)位授予單位】：沈陽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.471;F272.92

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