本文選題：股權(quán)激勵(lì)　切入點(diǎn)：限制性股票　出處：《華東理工大學(xué)》2017年碩士論文

【摘要】：股權(quán)激勵(lì)作為一種長(zhǎng)期激勵(lì)制度,有助于將激勵(lì)對(duì)象的個(gè)人利益和公司利益連接起來(lái)。2005年我國(guó)股權(quán)分置改革后,越來(lái)越多的上市公司實(shí)施了股權(quán)激勵(lì)計(jì)劃。股權(quán)激勵(lì)方案設(shè)計(jì)及其實(shí)施效果日益成為理論界和實(shí)務(wù)界關(guān)注的熱點(diǎn)。本文首先介紹了股權(quán)激勵(lì)的模式和核心要素等理論基礎(chǔ),梳理了股權(quán)激勵(lì)方案設(shè)計(jì)及實(shí)施效果的相關(guān)文獻(xiàn)；接著,理論聯(lián)系實(shí)際,采用案例分析法,分析了海康威視股權(quán)激勵(lì)方案和實(shí)施效果。具體包括,第一,介紹了海康威視兩次股權(quán)激勵(lì)方案的基本情況；第二,分別從股權(quán)激勵(lì)對(duì)象、激勵(lì)模式和激勵(lì)業(yè)績(jī)條件等視角分析了股權(quán)激勵(lì)方案設(shè)計(jì)；第三,采用事件研究法、財(cái)務(wù)分析法,分別從市場(chǎng)業(yè)績(jī)、財(cái)務(wù)業(yè)績(jī)(償債能力、盈利能力、成長(zhǎng)能力等方面)以及經(jīng)濟(jì)增加值等視角分析了�？低暪蓹�(quán)激勵(lì)方案的實(shí)施效果。本文研究有助于企業(yè)優(yōu)化其股權(quán)激勵(lì)方案設(shè)計(jì),為上市公司實(shí)施股權(quán)激勵(lì)提供借鑒,幫助我們了解股權(quán)激勵(lì)的實(shí)施效果。同時(shí),有助于為我國(guó)股權(quán)激勵(lì)研究提供案例支持。
[Abstract]:As a long-term incentive system, equity incentive helps to link the individual interests of incentive objects with the interests of companies. More and more listed companies have implemented equity incentive plan. The design of equity incentive scheme and its implementation effect have become the focus of attention in theory and practice. Firstly, this paper introduces the theoretical basis of equity incentive model and core elements. Combing the relevant literature on the design and implementation effect of equity incentive scheme; then, combining theory with practice, using the case analysis method, the paper analyzes the equity incentive scheme and implementation effect of Haikangwei. This paper introduces the basic situation of Haikangwei's two stock incentive schemes; secondly, analyzes the design of equity incentive schemes from the perspective of equity incentive object, incentive mode and incentive performance conditions; third, adopts event research method, financial analysis method, etc. From market performance, financial performance (solvency, profitability, respectively), From the perspective of growth ability and economic added value, this paper analyzes the implementation effect of Haikangwei equity incentive scheme. This study is helpful for enterprises to optimize their equity incentive scheme design and provide reference for listed companies to implement equity incentive. It helps us to understand the effect of equity incentive. At the same time, it is helpful to provide case support for equity incentive research in China.
【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F272.92;F426.6

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