本文選題：股權激勵 + 價值創(chuàng)造力��； 參考：《哈爾濱商業(yè)大學》2017年碩士論文

【摘要】：根據(jù)現(xiàn)代管理理論,隨著企業(yè)的發(fā)展,股權激勵在越來越多的企業(yè)中廣泛使用,是符合企業(yè)長久發(fā)展的一種激勵模式,能為企業(yè)帶來更多的價值創(chuàng)造力。2016年7月13日,發(fā)布了《上市公司股權激勵管理辦法》,貫徹落實關于企業(yè)的深化改革的戰(zhàn)略部署,"優(yōu)化上市公司投資者回報機制"的精神,促進形成所有者與勞動者的利益共同體,提高管理層的積極性,增強企業(yè)核心競爭力,加強股東的回報率。尤其是知識密集型服務業(yè),是積極實施股權激勵數(shù)量最多的行業(yè),該行業(yè)具有高知識度、高技術度、高互動度的特點,對區(qū)域創(chuàng)新有顯著促進作用。由于所有權與經(jīng)營權分離,導致了委托代理問題,股權激勵的主要目的是降低股東和管理層間的代理沖突,激勵管理層為公司帶來價值增值,提高企業(yè)價值創(chuàng)造力。同時,企業(yè)的盈利水平、經(jīng)營風險,產(chǎn)品市場的發(fā)展也影響著價值創(chuàng)造力。目前,在股權激勵的案例研究中,對于研究股權激勵與價值創(chuàng)造力之間的關系的內(nèi)容較少。因此,在此背景下,論文選擇股權激勵對價值創(chuàng)造力的影響作為研究內(nèi)容,以公司治理理論、人力資本理論、激勵理論作為理論支撐,依據(jù)價值創(chuàng)造力的衡量指標,分析企業(yè)股權激勵影響價值創(chuàng)造力的作用機理,實施的股權激勵方案,對財務業(yè)績、人力資本、市場發(fā)展分析股權激勵與價值創(chuàng)造力之間的影響。以華為作為成功代表案例,分析其股權激勵方案對價值創(chuàng)造力的提升效果,進而為知識密集型服務業(yè)提供借鑒經(jīng)驗意義。
[Abstract]:According to modern management theory, with the development of enterprises, equity incentive is widely used in more and more enterprises. It is a kind of incentive model that accords with the long-term development of enterprises and can bring more value creativity to enterprises. It issued the measures on Stock incentive Management of listed companies, implemented the strategic plan for deepening the reform of enterprises, "optimizing the return mechanism of investors in listed companies," and promoted the formation of a community of interests between owners and workers. Improve the enthusiasm of management, enhance the core competitiveness of enterprises, strengthen the return on shareholders. Especially the knowledge-intensive service industry, which has the characteristics of high degree of knowledge, high technology and high degree of interaction, is the industry with the largest number of actively implementing equity incentives, which has a significant role in promoting regional innovation. Because of the separation of ownership and management right, the principal purpose of equity incentive is to reduce the agency conflict between shareholders and management, to encourage management to bring value added to the company, and to improve the value creativity of the enterprise. At the same time, the enterprise's profit level, management risk, product market development also affect the value of creativity. At present, in the case study of equity incentive, there is little research on the relationship between equity incentive and value creativity. Therefore, under this background, the paper chooses the impact of equity incentive on value creativity as the research content, with corporate governance theory, human capital theory and incentive theory as theoretical support, according to the value of creativity measurement index. This paper analyzes the mechanism of the influence of equity incentive on value creativity, the implementation of equity incentive scheme, and the impact on financial performance, human capital, market development and the relationship between equity incentive and value creativity. Taking Huawei as a successful representative case, this paper analyzes the effect of equity incentive scheme on value creativity, and then provides experience for knowledge-intensive service industry.
【學位授予單位】：哈爾濱商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.63;F272.92

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