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R醫(yī)藥股份有限公司股權(quán)激勵計劃的方案設(shè)計研究

發(fā)布時間:2018-07-12 16:23

  本文選題:股權(quán)激勵計劃 + 激勵機制。 參考:《哈爾濱工業(yè)大學(xué)》2017年碩士論文


【摘要】:股權(quán)激勵計劃作為一種長期有效的激勵方式,能有效地增加公司管理層的經(jīng)營動力,進(jìn)而服務(wù)于股東投資目標(biāo),已被西方廣泛的應(yīng)用于公司實踐并取得不錯效果。但是,在我國這方面的理論研究和實踐發(fā)展的并不理想。R醫(yī)藥公司是A藥集團(tuán)旗下的醫(yī)藥商業(yè)平臺,總部位于黑龍江省哈爾濱市,公司的主營業(yè)務(wù)主要由醫(yī)藥批發(fā)業(yè)務(wù)及醫(yī)藥零售業(yè)務(wù)構(gòu)成,是黑龍江省藥品流通行業(yè)龍頭企業(yè),但是R醫(yī)藥公司現(xiàn)有的激勵機制中存在著一些問題,并且由于這些問題導(dǎo)致R醫(yī)藥公司面臨股東權(quán)益受損、優(yōu)秀人才缺失的風(fēng)險。為了應(yīng)對這種風(fēng)險,適應(yīng)經(jīng)濟(jì)環(huán)境及公司的需求,本文希望通過對R醫(yī)藥公司的激勵機制進(jìn)行設(shè)計改善,為公司引進(jìn)股權(quán)激勵計劃這種激勵方式,為公司未來發(fā)展吸引并留住更多的“生力軍”,使公司長遠(yuǎn)可持續(xù)地發(fā)展下去。本文參考了國內(nèi)外學(xué)者相關(guān)研究成果,并且對R醫(yī)藥公司的經(jīng)營概況和所處省市經(jīng)濟(jì)情況及行業(yè)情況特點進(jìn)行了簡明扼要的了解,對R醫(yī)藥公司的激勵機制進(jìn)行深入分析研究,之后對R醫(yī)藥公司的當(dāng)前激勵機制體系中存在的不足及問題做了梳理和更深入的分析,發(fā)現(xiàn)R醫(yī)藥公司存在著管理層過度規(guī)避風(fēng)險損害股東利益、激勵效果低、精神激勵不足、績效考核指標(biāo)設(shè)計不完善等問題,在充分了解研究R醫(yī)藥公司的當(dāng)前內(nèi)外部環(huán)境的基礎(chǔ)上,提出對R醫(yī)藥公司實施股權(quán)激勵計劃并為其設(shè)計,本文主要對股權(quán)激勵計劃的具體內(nèi)容進(jìn)行設(shè)計,分別從股權(quán)激勵的模式、股票來源、授予價格、授予對象、時限安排、激勵額度、考核指標(biāo)七個方面進(jìn)行科學(xué)合理地設(shè)計,結(jié)合2014-2015年已經(jīng)發(fā)布的股權(quán)激勵計劃與R醫(yī)藥公司的實際情況,主要對股權(quán)激勵計劃的行權(quán)指標(biāo)選取、指標(biāo)標(biāo)準(zhǔn)的確定進(jìn)行研究,致力于使R醫(yī)藥公司股權(quán)激勵計劃達(dá)到最優(yōu)狀態(tài)。最后,對于股權(quán)激勵計劃實施過程中可能遇到的障礙提出合理可行的建議。
[Abstract]:As a long-term and effective incentive scheme, equity incentive plan can effectively increase the management power of the company and serve the shareholders' investment target. It has been widely used in western companies and achieved good results. However, the development of theoretical research and practice in this area in China is not ideal. R Pharmaceutical Company is the pharmaceutical business platform of A Pharmaceutical Group, which is headquartered in Harbin City, Heilongjiang Province. The company's main business is mainly composed of pharmaceutical wholesale business and pharmaceutical retail business. It is a leading enterprise in the pharmaceutical circulation industry in Heilongjiang Province. However, there are some problems in the existing incentive mechanism of R Pharmaceutical Company. And as a result of these problems, R Pharmaceutical Company is faced with the risk of losing shareholders' rights and talents. In order to deal with this risk and adapt to the economic environment and the needs of the company, this paper hopes to design and improve the incentive mechanism of R Pharmaceutical Company to introduce the equity incentive plan for the company. To attract and retain more fresh forces for the future development of the company, so that the company can continue to develop in the long run. This article has consulted the domestic and foreign scholars' related research results, and has carried on the concise understanding to the R medicine company's management general situation, the province economic situation and the profession situation characteristic, has carried on the thorough analysis to the R medicine company's incentive mechanism. After that, the author combs and analyzes the problems in the current incentive mechanism system of R Pharmaceutical Company, and finds that the management of R Pharmaceutical Company has the advantages of excessive avoiding risk, harming shareholders' interests, low incentive effect and insufficient spiritual incentive. On the basis of fully understanding the current internal and external environment of R pharmaceutical company, this paper puts forward the equity incentive plan for R pharmaceutical company and designs it. This paper mainly designs the specific contents of the equity incentive plan, respectively from seven aspects of equity incentive mode, stock source, award price, granting object, time limit arrangement, incentive quota, assessment index, scientific and reasonable design. Combined with the actual situation of R Pharmaceutical Company and the stock incentive plan published in 2014-2015, this paper mainly studies the selection of the exercise index and the determination of the index standard of the equity incentive plan. Committed to R Pharmaceutical Company equity incentive plan to achieve optimal state. Finally, some reasonable and feasible suggestions are put forward for the obstacles that may be encountered in the implementation of the equity incentive plan.
【學(xué)位授予單位】:哈爾濱工業(yè)大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2017
【分類號】:F272.92;F721

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