本文選題：股權(quán)激勵(lì)　切入點(diǎn)：實(shí)施效果　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：二十世紀(jì)五十年代初美國(guó)開(kāi)始了股權(quán)激勵(lì),在此很多發(fā)達(dá)國(guó)家也開(kāi)始開(kāi)展股權(quán)激勵(lì)方案。然而中國(guó)是在二十世紀(jì)九十年代開(kāi)始實(shí)施股權(quán)激勵(lì)方案,至此開(kāi)始進(jìn)入了股權(quán)激勵(lì)的探索階段。之后中國(guó)證監(jiān)會(huì)頒布了《股權(quán)激勵(lì)管理辦法》,并且大部分上市公司進(jìn)行了股權(quán)分置改革,建立了一定的制度環(huán)境供股權(quán)激勵(lì)實(shí)施,至此股權(quán)激勵(lì)進(jìn)入了發(fā)展階段。經(jīng)濟(jì)環(huán)境的發(fā)展使得越來(lái)越多的上市公司實(shí)施股權(quán)激勵(lì)方案,進(jìn)行股權(quán)激勵(lì)的案例分析以及研究,有利于對(duì)股權(quán)激勵(lì)相關(guān)理論的理解,同時(shí)對(duì)實(shí)施效果進(jìn)行評(píng)價(jià)和研究,有利于公司在制定方案的時(shí)候發(fā)揮長(zhǎng)處,規(guī)避短處,可以使股權(quán)激勵(lì)方案更加的規(guī)范和科學(xué),促使股權(quán)激勵(lì)方案的有效實(shí)施。以ZX公司實(shí)施的股權(quán)激勵(lì)方案為例,在國(guó)內(nèi)外股權(quán)激勵(lì)實(shí)施效果的研究基礎(chǔ)上,通過(guò)多方面的評(píng)價(jià)分析實(shí)施股權(quán)激勵(lì)方案是否對(duì)公司產(chǎn)生了正面效應(yīng)。并且提出改進(jìn)建議,對(duì)股權(quán)激勵(lì)方案進(jìn)行完善。在案例分析的部分采用多種研究方法。首先分析股權(quán)激勵(lì)的實(shí)施對(duì)企業(yè)存在的正面影響和負(fù)面影響,然后將分析結(jié)果運(yùn)用到案例分析中,找出ZX公司實(shí)施股權(quán)激勵(lì)存在的問(wèn)題。并且運(yùn)用橫向?qū)Ρ扰c縱向?qū)Ρ认嘟Y(jié)合的分析方法,總結(jié)對(duì)比ZX公司在實(shí)施股權(quán)激勵(lì)方案前后的差異,以及和同行業(yè)上市公司進(jìn)行對(duì)比,分析股權(quán)激勵(lì)對(duì)ZX公司是否存在有利的影響。
[Abstract]:In early 1950s, the United States began equity incentive, and many developed countries also started equity incentive. However, China began to implement equity incentive in 1990s. At this point, it has entered the exploratory stage of equity incentive. Then the China Securities Regulatory Commission promulgated the "measures for Management of Equity incentive", and most of the listed companies carried out the reform of the split share structure, and established a certain institutional environment for the implementation of equity incentive. The development of economic environment makes more and more listed companies carry out equity incentive schemes, and carry out case analysis and research on equity incentive, which is beneficial to the understanding of relevant theories of equity incentive. At the same time, the evaluation and research on the implementation effect will be helpful for the company to give full play to its strengths, avoid the disadvantages, and make the equity incentive scheme more standardized and scientific. To promote the effective implementation of equity incentive scheme. Taking the equity incentive scheme implemented by ZX Company as an example, on the basis of the research on the effect of equity incentive implementation at home and abroad, This paper analyzes whether the implementation of the equity incentive scheme has a positive effect on the company, and puts forward some suggestions for improvement. In the part of case study, we use a variety of research methods. First, we analyze the positive and negative effects of the implementation of equity incentive on enterprises, and then apply the results of the analysis to the case study. Find out the problems existing in the implementation of equity incentive in ZX Company, and use the analysis method of combining horizontal contrast with vertical contrast, sum up and compare the differences before and after the implementation of equity incentive scheme in ZX Company, and compare with the listed companies in the same industry. This paper analyzes whether the equity incentive has a beneficial effect on ZX Company.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F272.92;F626

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