青岛海尔实施股权激励的问题研究

发布时间：2018-04-21 14:31

本文选题：股权激励 + 公司绩效　；参考：《广东财经大学》2017年硕士论文

【摘要】：股权激励作为一种激励制度,目前已被越来越多的企业所重视,它的运用,不仅可以留住公司的核心技术员工,而且还能统一公司所有者与经营者之间的利益关系,使得股东价值得到最大化。本文选择青岛海尔公司作为案例进行研究,主要是基于以下两点原因:第一,青岛海尔公司在2009年推出首期股权激励方案以后,公司绩效得到一定的提升,市场也出现了正向反应,在此基础上,青岛海尔又分别在2011年,2012年以及2014年推出了第二期,第三期以及第四期股权激励方案。从这四期激励方案中可以看出,青岛海尔的公司业绩,市场反应都出现了积极的变化。这说明,青岛海尔的股权激励是起到了良好的激励效果。第二,青岛海尔是作为家电企业中的引领者,在家电行业中,也是较早实施了股权激励计划的,并且取得了一定的激励作用。所以,本文选取青岛海尔实施股权激励的案例,从中分析其实施的内容以及效果,从中总结出其成功的经验以及尚存的不足,为别的上市公司提供一定的借鉴指导。本文的介绍一共分为了七大部分,从论文的研究背景,目的以及意义引入了股权激励的概念。并概述了股权激励国内外的研究现状。在文中第二部分,对股权激励的概念,主要类型,相关理论激励要素进行详细的介绍。然后引入案例进行重点分析,从财务及非财务角度对股权激励的实施是否有效进行验证。最后从中总结出启示与不足。
[Abstract]:As an incentive system, equity incentive has been paid more attention to by more and more enterprises. Its application is not only to retain the core technical staff of the company, but also to the interests of the owners and operators of the Unifi Inc, making the shareholder value maximized. This article chooses the Haier company in Qingdao as a case study. If it is based on the following two reasons: first, after the launch of the first equity incentive scheme in 2009 by Qingdao Haier company, the company's performance has been improved and the market also has a positive reaction. On this basis, Qingdao Haier also pushed out second, third and fourth equity incentive schemes in 2011, 2012 and 2014 respectively. From these four incentive schemes, we can see that the company performance and market reaction of Qingdao Haier have been positive changes. This shows that Qingdao Haier's equity incentive is playing a good incentive effect. Second, Qingdao Haier is the leader of the household electrical appliance enterprises, and in the household electrical appliance industry, the equity incentive plan is also implemented earlier, And it has achieved a certain incentive effect. Therefore, this article selects the case of Qingdao Haier to implement equity incentive, and analyzes the content and effect of its implementation from it, and summarizes its successful experience and shortcomings, and provides some reference for other listed companies. The introduction of this article is divided into seven parts, from the paper. The research background, purpose and significance introduce the concept of equity incentive, and summarize the current research status of equity incentive at home and abroad. In the second part of this paper, the concept of equity incentive, the main types, the relevant theoretical incentive factors are introduced in detail. Then cases are introduced to focus on the analysis of equity incentive from the financial and non financial perspectives. Whether the implementation is effective is verified. Finally, the inspiration and deficiency are summarized.

【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.6;F272.92

【参考文献】