本文選題：股權(quán)激勵 + 實施效果　； 參考：《沈陽工業(yè)大學》2017年碩士論文

【摘要】：股權(quán)激勵是國外成熟市場上促進公司高管與股東達成利益共識的最有效方式。隨著現(xiàn)代企業(yè)管理制度的建立以及我國股權(quán)分配制度改革的實施,越來越多的公司意識到,股權(quán)激勵是完善公司治理結(jié)構(gòu),增加公司效益,提高企業(yè)綜合競爭力的最優(yōu)分配方式。但是,由于我國市場經(jīng)濟發(fā)展還不完善,股權(quán)激勵機制在我國尚不成熟,因此產(chǎn)生的激勵效果受多種條件的影響而不能預知。本文采用案例分析的方式,重點探討股權(quán)激勵對瑞豐光電產(chǎn)生的影響。首先對股權(quán)激勵計劃進行案例描述,簡要介紹了瑞豐光電實施股權(quán)激勵的背景原因和激勵的方式以及主要內(nèi)容。其次是對瑞豐光電進行案例分析,結(jié)合股權(quán)激勵理論基礎(chǔ)對整個激勵計劃的設(shè)計要素以及從市場反應、長期績效、人力資源和創(chuàng)新能力四個主要方面重點對激勵的實施效果情況進行總體分析,剖析了方案設(shè)計的不足和實施過程中的不足。最后是結(jié)論和啟示。經(jīng)過分析,得出瑞豐光電股權(quán)激勵方案考核指標設(shè)置不夠全面,缺少謹慎分析,激勵方案相關(guān)信息披露不足,同時在激勵對象、行權(quán)價格、激勵期限等方面也存在設(shè)計缺陷的結(jié)論。根據(jù)理論指導實踐的原則以及論文研究結(jié)論對激勵方案整個設(shè)計以及實施過程中提出合理的改善建議,希望總結(jié)出達到激勵效果最大化的行權(quán)要素組合模式,為該公司下一次股權(quán)激勵計劃的設(shè)計和實施乃至完善我國股權(quán)激勵制度提供借鑒和參考。
[Abstract]:Equity incentive is the most effective way to promote corporate executives and shareholders to reach a common interest in foreign mature markets. With the establishment of modern enterprise management system and the implementation of the reform of China's equity distribution system, more and more companies realize that equity incentive is to perfect the corporate governance structure and increase the company's efficiency. The optimal allocation method to improve the comprehensive competitiveness of enterprises. However, because the market economy of our country is not perfect and the equity incentive mechanism is not mature in our country, the incentive effect can not be predicted because of the influence of many conditions. This paper focuses on the impact of equity incentive on Ruifeng optoelectronics by case study. Firstly, the paper describes the case of equity incentive plan, briefly introduces the background reason, the way and the main content of Ruifeng optoelectronic equity incentive. The second is the case study of Ruifeng Optoelectronics, the design elements of the whole incentive plan based on the equity incentive theory, and the long-term performance from the market response. Four main aspects of human resources and innovation ability focus on the overall analysis of the implementation effect of the incentive, and analyze the shortcomings of the scheme design and the implementation process. Finally, the conclusion and enlightenment. After analysis, it is concluded that the evaluation index of Ruifeng optoelectronic equity incentive scheme is not comprehensive enough, lack of careful analysis, insufficient disclosure of relevant information of incentive scheme, and at the same time, in incentive object, exercise price, There is also the conclusion of design defect in incentive period and so on. According to the principle of theory guiding practice and the conclusion of the paper, the paper puts forward some reasonable suggestions for improving the whole design and implementation of incentive scheme, hoping to sum up the combination mode of exercise factors to maximize the incentive effect. It provides reference and reference for the design and implementation of the company's next equity incentive plan and even the perfection of China's equity incentive system.
【學位授予單位】：沈陽工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F272.92;F426.6

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