本文選題：股權(quán)激勵(lì) + 公司治理��； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：股權(quán)激勵(lì)現(xiàn)已成為現(xiàn)代公司治理的重要手段之一,上個(gè)世紀(jì)80年代,就已經(jīng)在西方國(guó)家廣泛的實(shí)施。自2006年我國(guó)股權(quán)分置改革之后,國(guó)內(nèi)很多上市公司陸續(xù)開(kāi)始仿照國(guó)外成功案例來(lái)施行自己的股權(quán)激勵(lì)計(jì)劃。而隨著股權(quán)激勵(lì)計(jì)劃的迅速推廣使用,上市公司股權(quán)激勵(lì)情況也逐漸成為了當(dāng)前市場(chǎng)經(jīng)濟(jì)體制下一個(gè)備受各界關(guān)注的問(wèn)題。作為一種激勵(lì)措施,股權(quán)激勵(lì)在改善公司治理,尤其是在緩解公司所有者與管理者的固有矛盾、減少代理成本從而提高公司效率上,發(fā)揮了重要的積極作用,同時(shí),在實(shí)踐中,也起到了進(jìn)一步激勵(lì)公司員工,提升公司業(yè)績(jī)的作用,但由于我國(guó)經(jīng)濟(jì)市場(chǎng)目前還不夠成熟,起步也比西方國(guó)家要晚,導(dǎo)致目前股權(quán)激勵(lì)仍然存在諸多問(wèn)題。因此如何針對(duì)我國(guó)所特有的國(guó)情,根據(jù)不同企業(yè)的發(fā)展?fàn)顩r制定各自具體的股權(quán)激勵(lì)計(jì)劃,有針對(duì)性的解決在股權(quán)激勵(lì)計(jì)劃實(shí)施過(guò)程中普遍存在的各種問(wèn)題,真正起到促進(jìn)企業(yè)的發(fā)展的目的,這些都是在當(dāng)前階段,我國(guó)股權(quán)激勵(lì)計(jì)劃研究需要深入探討分析的。本文采用文獻(xiàn)調(diào)查、案例研究方法,描述了YX股份公司股權(quán)激勵(lì)計(jì)劃的概況。以YX股份公司兩次股權(quán)激勵(lì)計(jì)劃為研究基礎(chǔ),同時(shí)結(jié)合相關(guān)研究,探討分析該企業(yè)實(shí)施股權(quán)激勵(lì)計(jì)劃的必要性,相關(guān)影響因素,實(shí)施效果,以及股權(quán)激勵(lì)計(jì)劃所產(chǎn)生的問(wèn)題,并提出了相關(guān)建議,尤其是著重強(qiáng)調(diào)了非財(cái)務(wù)指標(biāo)的重要性,這是對(duì)目前以財(cái)務(wù)指標(biāo)為主的股權(quán)激勵(lì)評(píng)價(jià)方式的有效補(bǔ)充。期望為我國(guó)企業(yè)實(shí)施股權(quán)激勵(lì)計(jì)劃提供基本構(gòu)架和理論支持,使股權(quán)激勵(lì)計(jì)劃成為一種促進(jìn)我國(guó)企業(yè)發(fā)展的有效治理措施。
[Abstract]:Equity incentive has become one of the important means of modern corporate governance. It has been widely implemented in western countries in the 1980s. Since the reform of split share structure in China in 2006, many domestic listed companies have started to follow the successful cases of foreign countries to implement their own equity incentive plan. With the rapid promotion and use of the equity incentive plan, the stock incentive situation of listed companies has gradually become a concern of all circles under the current market economy system. As an incentive measure, equity incentive plays an important and positive role in improving corporate governance, especially in alleviating the inherent contradiction between owners and managers, reducing agency costs and thus improving the efficiency of the company. At the same time, in practice, equity incentive plays an important role. It also plays the role of encouraging the employees and improving the performance of the company. However, because our country's economic market is not mature at present and starts later than the western countries, there are still many problems in the stock right incentive at present. Therefore, how to make specific equity incentive plan according to the development of different enterprises in accordance with the unique national conditions of our country, and solve the various problems in the implementation of equity incentive plan. The purpose of promoting the development of enterprises is really played, these are in the current stage, the research of equity incentive plan in China needs to be deeply discussed and analyzed. This paper describes the general situation of equity incentive plan of YX Stock Company by means of literature investigation and case study. Based on the two equity incentive plans of YX Stock Company and related research, this paper discusses the necessity of implementing equity incentive plan, relevant influencing factors, implementation effect, and the problems arising from equity incentive plan. Some suggestions are put forward, especially the importance of non-financial indicators, which is an effective supplement to the current equity incentive evaluation mode, which is based on financial indicators. It is expected to provide the basic framework and theoretical support for the implementation of the equity incentive plan in Chinese enterprises, and make the equity incentive plan an effective governance measure to promote the development of Chinese enterprises.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.7;F272.92

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