【摘要】：現(xiàn)代企業(yè)人員流動率非常高,如何吸引和留住關鍵人員成為每個企業(yè)的主要問題之一。股權(quán)激勵是處在成長期的企業(yè),出于激勵和留住核心人才的目的,而推行的一種長期激勵方式。企業(yè)通過設置一定條件給予激勵對象部分股東權(quán)益,使被激勵對象與企業(yè)結(jié)成利益共同體,從而實現(xiàn)企業(yè)的發(fā)展目標。股權(quán)激勵起源于歐美,目前己經(jīng)成為現(xiàn)代企業(yè)普遍采用的激勵機制。股權(quán)激勵引入我國后,也受到越來越多的重視,理論界進行了深入的研究,實踐中很多企業(yè)都設計實施了自己的股權(quán)激勵計劃,希望通過股權(quán)激勵來解決企業(yè)管理中的激勵問題。但是股權(quán)激勵方案設計的合理性與科學性會對其最終實施效果帶來很大影響,如何在我國特有的經(jīng)濟環(huán)境下有效的運用好這一管理手段,對于企業(yè)而言是一個重要的課題。本文介紹了股權(quán)激勵的相關理論基礎和綜述,并介紹了JT公司概況及員工激勵現(xiàn)狀,描述了JT公司實施股權(quán)激勵的必要性。通過總結(jié)JT公司在選擇激勵對象、激勵對象的業(yè)績考核、選取股權(quán)激勵方式、確定激勵數(shù)量及價格、確定激勵股權(quán)來源、激勵股權(quán)的退出機制、激勵對象的權(quán)利義務和違約責任等方面存在的問題,探討了民營中小企業(yè)實施股權(quán)激勵的可行性。
[Abstract]:Modern enterprise personnel turnover rate is very high, how to attract and retain key personnel has become one of the main problems of each enterprise. Equity incentive is a kind of long-term incentive mode in order to encourage and retain core talents. By setting certain conditions to give some shareholders' rights and interests to the incentive object, the enterprise can form an interest community with the enterprise so as to realize the development goal of the enterprise. Equity incentive, originated in Europe and America, has become a popular incentive mechanism adopted by modern enterprises. After the introduction of equity incentive into our country, more and more attention has been paid to it. Many enterprises have designed and implemented their own equity incentive plan in practice. Hope to solve the incentive problem in enterprise management through equity incentive. However, the rationality and science of equity incentive scheme design will have a great impact on the final implementation of the scheme. How to effectively use this management means in the unique economic environment of our country is an important task for enterprises. This paper introduces the relevant theoretical basis and summary of equity incentive, and introduces the general situation of JT Company and the current situation of employee incentive, and describes the necessity of implementing equity incentive in JT Company. By summing up the performance assessment of JT Company in choosing incentive object and encouraging object, choosing the way of equity incentive, determining the quantity and price of incentive, determining the source of incentive equity and the exit mechanism of incentive stock, This paper discusses the feasibility of implementing equity incentive for small and medium-sized private enterprises on the basis of the problems existing in the rights and obligations of incentive objects and the liability for breach of contract.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F272.92

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