本文選題：員工持股計(jì)劃 + 公司治理�。� 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：員工持股計(jì)劃起始于美國(guó)的上世紀(jì)五十年代,而在我們國(guó)家,同其相關(guān)的研究以及實(shí)踐活動(dòng)是從上世紀(jì)八十年代開(kāi)始,曾經(jīng)在1998年的時(shí)候被政府下令停止施行,新的轉(zhuǎn)折點(diǎn)始于2014年《關(guān)于混合所有制企業(yè)實(shí)施員工持股試點(diǎn)的指導(dǎo)意見(jiàn)》的出臺(tái)。目前,我國(guó)一部分國(guó)有企業(yè)開(kāi)始嘗試實(shí)施員工持股計(jì)劃,但是由于員工持股計(jì)劃的實(shí)施效果會(huì)受到制度環(huán)境和方案內(nèi)容的影響,所以國(guó)外的實(shí)踐經(jīng)驗(yàn)對(duì)我國(guó)推行員工持股計(jì)劃深化混合所有制改革的借鑒意義不大,中國(guó)經(jīng)濟(jì)和政治環(huán)境的特殊性使得當(dāng)前針對(duì)我國(guó)國(guó)情進(jìn)行相關(guān)問(wèn)題的研究顯得十分重要。文章在綜合分析國(guó)內(nèi)外學(xué)者關(guān)于員工持股計(jì)劃的內(nèi)涵和實(shí)現(xiàn)方式、對(duì)企業(yè)的影響以及中國(guó)混合所有制改革中的員工持股計(jì)劃等的研究成果的基礎(chǔ)上,從公司財(cái)務(wù)與公司治理的角度,基于具體的政策和行業(yè)背景以及相關(guān)財(cái)務(wù)數(shù)據(jù),主要分析了白酒企業(yè)LBGJ通過(guò)實(shí)施員工持股推進(jìn)企業(yè)混合所有制改革這一案例,逐步剖析其計(jì)劃的具體內(nèi)容和實(shí)施過(guò)程。文章所闡述的員工持股計(jì)劃實(shí)施包含了計(jì)劃的具體內(nèi)容和實(shí)施過(guò)程以及實(shí)施前后的股權(quán)結(jié)構(gòu)變化,計(jì)劃內(nèi)容涉及到制定的原則、參與對(duì)象、股票和資金來(lái)源、持股計(jì)劃的管理模式與監(jiān)督機(jī)制以及員工的分紅和計(jì)劃期滿后的處置辦法。其次,員工持股計(jì)劃對(duì)案例公司經(jīng)營(yíng)管理方面的影響主要體現(xiàn)在改善了公司治理、提升了公司的市場(chǎng)競(jìng)爭(zhēng)力和提高了員工的積極性和凝聚力;通過(guò)對(duì)LBGJ相關(guān)財(cái)務(wù)數(shù)據(jù)的前后對(duì)比,文章從償債能力、營(yíng)運(yùn)能力、盈利能力以及成長(zhǎng)能力這四個(gè)方面具體分析了員工持股計(jì)劃對(duì)LBGJ財(cái)務(wù)狀況的影響。最后,總結(jié)其計(jì)劃內(nèi)容及其施行過(guò)程中的經(jīng)驗(yàn)與不足,針對(duì)案例公司的員工持股計(jì)劃,從股權(quán)分配標(biāo)準(zhǔn)、績(jī)效管理體系和員工持股計(jì)劃對(duì)象及內(nèi)容的細(xì)分這幾個(gè)方面來(lái)探討案例啟示。文章為國(guó)有企業(yè)施行員工持股計(jì)劃提供了一些經(jīng)驗(yàn)證據(jù)的支持,同時(shí)通過(guò)對(duì)白酒行業(yè)第一家施行員工持股計(jì)劃的國(guó)有企業(yè)的研究,著重指出了在現(xiàn)階段的國(guó)有企業(yè)改制的道路上選擇員工持股這條路徑的重要現(xiàn)實(shí)意義,希望本文能夠?yàn)榘拙菩袠I(yè)乃至食品行業(yè)的其他國(guó)有企業(yè)為推動(dòng)混合所有制改革而走員工持股路徑提供一些借鑒作用。
[Abstract]:ESOP began in the 1950s in the United States, and in our country, research and practical activities related to ESOP began in the 1980s and were suspended by the government in 1998. The new turning point began in 2014 with the introduction of the guidance on the implementation of ESOP pilot in mixed ownership enterprises. At present, some state-owned enterprises try to implement the ESOP, but the effect of ESOP will be affected by the system environment and the content of the scheme. Therefore, the practical experience of foreign countries is of little significance for the implementation of ESOP to deepen the mixed ownership reform in China. The particularity of China's economic and political environment makes it very important to study the relevant issues in view of the current situation of our country. On the basis of comprehensive analysis of the research results of domestic and foreign scholars on the connotation and realization of ESOP, the influence on enterprises and the ESOP in the reform of mixed ownership in China, From the perspective of corporate finance and corporate governance, based on the specific policies, industry background and related financial data, this paper mainly analyzes the case of LBGJ of liquor enterprises to promote the mixed ownership reform through the implementation of ESOP. Analyze the concrete content and implementation process of its plan step by step. The implementation of the ESOP includes the specific contents and implementation process of the ESOP and the changes of the stock ownership structure before and after the implementation. The contents of the ESOP involve the principles of formulation, the object of participation, the stock and the source of funds. The management mode and supervision mechanism of the stock ownership plan, as well as the dividends of the employees and the disposal method after the expiration of the plan. Secondly, the impact of ESOP on the operation and management of the case company is mainly reflected in the improvement of corporate governance, the enhancement of the company's market competitiveness and the improvement of the enthusiasm and cohesion of the employees. By comparing the relevant financial data of LBGJ, this paper analyzes the influence of employee stock ownership plan on LBGJ's financial situation from four aspects: solvency, operating ability, profitability and growth ability. Finally, it summarizes the contents of the plan and the experience and shortcomings in the implementation process, aiming at the employee stock ownership plan of the case company, from the equity allocation standard, Performance management system and employee stock ownership plan object and content subdivision these several aspects to discuss the case enlightenment. This paper provides some empirical evidence to support the implementation of ESOP in state-owned enterprises, and through the research on the first SOE in liquor industry, This paper emphatically points out the important practical significance of choosing the path of employee shareholding on the road of state-owned enterprise reform at the present stage. I hope this paper can provide some reference for other state-owned enterprises in liquor industry and food industry to promote the reform of mixed ownership and take the path of employee ownership.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F272.92;F426.82

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