青島海爾實(shí)施股權(quán)激勵(lì)的問題研究
本文選題:股權(quán)激勵(lì) + 公司績(jī)效; 參考:《廣東財(cái)經(jīng)大學(xué)》2017年碩士論文
【摘要】:股權(quán)激勵(lì)作為一種激勵(lì)制度,目前已被越來越多的企業(yè)所重視,它的運(yùn)用,不僅可以留住公司的核心技術(shù)員工,而且還能統(tǒng)一公司所有者與經(jīng)營者之間的利益關(guān)系,使得股東價(jià)值得到最大化。本文選擇青島海爾公司作為案例進(jìn)行研究,主要是基于以下兩點(diǎn)原因:第一,青島海爾公司在2009年推出首期股權(quán)激勵(lì)方案以后,公司績(jī)效得到一定的提升,市場(chǎng)也出現(xiàn)了正向反應(yīng),在此基礎(chǔ)上,青島海爾又分別在2011年,2012年以及2014年推出了第二期,第三期以及第四期股權(quán)激勵(lì)方案。從這四期激勵(lì)方案中可以看出,青島海爾的公司業(yè)績(jī),市場(chǎng)反應(yīng)都出現(xiàn)了積極的變化。這說明,青島海爾的股權(quán)激勵(lì)是起到了良好的激勵(lì)效果。第二,青島海爾是作為家電企業(yè)中的引領(lǐng)者,在家電行業(yè)中,也是較早實(shí)施了股權(quán)激勵(lì)計(jì)劃的,并且取得了一定的激勵(lì)作用。所以,本文選取青島海爾實(shí)施股權(quán)激勵(lì)的案例,從中分析其實(shí)施的內(nèi)容以及效果,從中總結(jié)出其成功的經(jīng)驗(yàn)以及尚存的不足,為別的上市公司提供一定的借鑒指導(dǎo)。本文的介紹一共分為了七大部分,從論文的研究背景,目的以及意義引入了股權(quán)激勵(lì)的概念。并概述了股權(quán)激勵(lì)國內(nèi)外的研究現(xiàn)狀。在文中第二部分,對(duì)股權(quán)激勵(lì)的概念,主要類型,相關(guān)理論激勵(lì)要素進(jìn)行詳細(xì)的介紹。然后引入案例進(jìn)行重點(diǎn)分析,從財(cái)務(wù)及非財(cái)務(wù)角度對(duì)股權(quán)激勵(lì)的實(shí)施是否有效進(jìn)行驗(yàn)證。最后從中總結(jié)出啟示與不足。
[Abstract]:As an incentive system, equity incentive has been paid more attention to by more and more enterprises. Its application is not only to retain the core technical staff of the company, but also to the interests of the owners and operators of the Unifi Inc, making the shareholder value maximized. This article chooses the Haier company in Qingdao as a case study. If it is based on the following two reasons: first, after the launch of the first equity incentive scheme in 2009 by Qingdao Haier company, the company's performance has been improved and the market also has a positive reaction. On this basis, Qingdao Haier also pushed out second, third and fourth equity incentive schemes in 2011, 2012 and 2014 respectively. From these four incentive schemes, we can see that the company performance and market reaction of Qingdao Haier have been positive changes. This shows that Qingdao Haier's equity incentive is playing a good incentive effect. Second, Qingdao Haier is the leader of the household electrical appliance enterprises, and in the household electrical appliance industry, the equity incentive plan is also implemented earlier, And it has achieved a certain incentive effect. Therefore, this article selects the case of Qingdao Haier to implement equity incentive, and analyzes the content and effect of its implementation from it, and summarizes its successful experience and shortcomings, and provides some reference for other listed companies. The introduction of this article is divided into seven parts, from the paper. The research background, purpose and significance introduce the concept of equity incentive, and summarize the current research status of equity incentive at home and abroad. In the second part of this paper, the concept of equity incentive, the main types, the relevant theoretical incentive factors are introduced in detail. Then cases are introduced to focus on the analysis of equity incentive from the financial and non financial perspectives. Whether the implementation is effective is verified. Finally, the inspiration and deficiency are summarized.
【學(xué)位授予單位】:廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:F426.6;F272.92
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