华仁药业股权激励案例研究
发布时间:2018-04-27 14:00
本文选题:股权激励 + 华仁药业 ; 参考:《深圳大学》2017年硕士论文
【摘要】:互联网的快速发展,促进了共享经济的繁荣,使得人力资本在企业中的作用越来越重要。人力资本重要性的提升使得更多企业在如何避免人才流失、激发员工创造力方面做更多的思考。股权激励是目前企业采用的比较广泛的一种缓解人才流失,保持企业活力和激发员工创造力的方法。我国股权激励产生于20世纪80年代,相比发达国家,我国股权激励研究起步晚,与之有一定的差距。在2005年证监会颁布《上市公司股权激励管理办法(试行)》后,掀起了一股股权激励的浪潮。截止至2015年年底,我国共有672家上市公司实行股权激励计划,占上市公司总数的23.77%。面对股权激励的迅速发展,研究股权激励计划设计的合理性、股权激励效果等,对企业发挥股权激励的积极作用有着重要的现实意义。本文以华仁药业为例,主要是因为医药企业大部分为高新技术企业,对于挽留技术人才以及协调委托代理问题有着迫切需求,股权激励在医药行业的效果比较显著。本文主要分为六个章节。第一章为绪论,介绍了论文的研究背景和意义、研究思路和研究方法。第二章为股权激励概念及相关理论。基于股权激励的相关理论,分析股权激励实施的动因。第三章为华仁药业案例概述。对华仁药业公司情况和股权激励情况作简要介绍。第四章为案例分析。通过对华仁药业2011年末股权激励计划的设计合理性、实施效果以及其与同行业股权激励的对比分析,得出华仁药业股权激励计划的优点与不足。重点总结其股权激励存在的缺陷,为下文提出建议提供方向。第五章为启示,通过对华仁药业案例的研究,针对其股权激励存在的问题提出相应的解决措施,以供其他企业借鉴。第六章为结论与不足,针对整篇论文进行总结,并阐述论文的创新与不足之处。
[Abstract]:The rapid development of the Internet promotes the prosperity of the shared economy and makes the role of human capital in enterprises more and more important. The promotion of the importance of human capital makes more enterprises think more about how to avoid brain drain and stimulate employees' creativity. Equity incentive is a widely used method to alleviate the brain drain, keep the vitality of the enterprise and stimulate the creativity of the employees. Compared with the developed countries, the research on equity incentive in our country started late, and there is a certain gap between it. In 2005, the Securities Regulatory Commission promulgated the measures on Stock incentive Management of listed companies (trial), which set off a wave of equity incentives. Up to the end of 2015, there are 672 listed companies in China, accounting for 23.77% of the total number of listed companies. In the face of the rapid development of equity incentive, it is of great practical significance to study the rationality of equity incentive plan design and the effect of equity incentive for enterprises to play an active role in equity incentive. This paper takes Huaren Pharmaceutical Industry as an example, mainly because pharmaceutical enterprises are mostly high-tech enterprises, which have an urgent need to retain technical talents and coordinate principal-agent problems, and the effect of equity incentive in pharmaceutical industry is obvious. This paper is divided into six chapters. The first chapter is the introduction, which introduces the research background and significance, research ideas and research methods. The second chapter is the concept of equity incentive and related theories. Based on the relevant theory of equity incentive, this paper analyzes the motivation of the implementation of equity incentive. The third chapter is an overview of the case of Huaren Pharmaceutical Industry. Huaren Pharmaceutical Company and equity incentives are briefly introduced. Chapter four is a case study. Through the rationality of the design of the equity incentive plan at the end of 2011, the implementation effect and the comparative analysis of the equity incentive plan with the same industry, the advantages and disadvantages of the equity incentive plan of Huaren Pharmaceutical are obtained. Focus on the shortcomings of its equity incentive, for the following suggestions to provide direction. The fifth chapter is the enlightenment, through the case study of Huaren pharmaceutical industry, the paper puts forward the corresponding solutions to the problems of its equity incentive, in order to provide reference for other enterprises. The sixth chapter is the conclusion and deficiency, which summarizes the whole paper, and expounds the innovation and deficiency of the paper.
【学位授予单位】:深圳大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F272.92;F426.72
【参考文献】
相关期刊论文 前9条
1 肖晓月;;浅析我国上市公司股权激励现状、存在的问题与对策[J];会计师;2016年03期
2 魏丹;;股权激励对象选择及影响因素研究[J];商;2016年02期
3 王涛;;民营上市公司股权激励计划的失败研究[J];经营管理者;2015年35期
4 李颖;黄亚盛;伊志宏;;什么导致了民营上市公司股权激励计划的失败?——基于九阳股份“公布-撤销-再实施”的案例分析[J];中国人力资源开发;2015年10期
5 张静;;股权激励问题的文献综述[J];中国证券期货;2011年02期
6 吕长江;严明珠;郑慧莲;许静静;;为什么上市公司选择股权激励计划?[J];会计研究;2011年01期
7 徐海波;李怀祖;;股权激励对象选择模型分析[J];管理工程学报;2008年01期
8 谢作渺;薛冬雪;董菁;;股权激励理论研究综述[J];工业技术经济;2007年03期
9 张萍;;我国上市公司股权激励对象选择的理论分析[J];财会月刊;2006年36期
,本文编号:1811021
本文链接:https://www.wllwen.com/gongshangguanlilunwen/1811021.html