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华为股权激励影响价值创造力的案例研究

发布时间:2018-06-20 04:13

  本文选题:股权激励 + 价值创造力 ; 参考:《哈尔滨商业大学》2017年硕士论文


【摘要】:根据现代管理理论,随着企业的发展,股权激励在越来越多的企业中广泛使用,是符合企业长久发展的一种激励模式,能为企业带来更多的价值创造力。2016年7月13日,发布了《上市公司股权激励管理办法》,贯彻落实关于企业的深化改革的战略部署,"优化上市公司投资者回报机制"的精神,促进形成所有者与劳动者的利益共同体,提高管理层的积极性,增强企业核心竞争力,加强股东的回报率。尤其是知识密集型服务业,是积极实施股权激励数量最多的行业,该行业具有高知识度、高技术度、高互动度的特点,对区域创新有显著促进作用。由于所有权与经营权分离,导致了委托代理问题,股权激励的主要目的是降低股东和管理层间的代理冲突,激励管理层为公司带来价值增值,提高企业价值创造力。同时,企业的盈利水平、经营风险,产品市场的发展也影响着价值创造力。目前,在股权激励的案例研究中,对于研究股权激励与价值创造力之间的关系的内容较少。因此,在此背景下,论文选择股权激励对价值创造力的影响作为研究内容,以公司治理理论、人力资本理论、激励理论作为理论支撑,依据价值创造力的衡量指标,分析企业股权激励影响价值创造力的作用机理,实施的股权激励方案,对财务业绩、人力资本、市场发展分析股权激励与价值创造力之间的影响。以华为作为成功代表案例,分析其股权激励方案对价值创造力的提升效果,进而为知识密集型服务业提供借鉴经验意义。
[Abstract]:According to modern management theory, with the development of enterprises, equity incentive is widely used in more and more enterprises. It is a kind of incentive model that accords with the long-term development of enterprises and can bring more value creativity to enterprises. It issued the measures on Stock incentive Management of listed companies, implemented the strategic plan for deepening the reform of enterprises, "optimizing the return mechanism of investors in listed companies," and promoted the formation of a community of interests between owners and workers. Improve the enthusiasm of management, enhance the core competitiveness of enterprises, strengthen the return on shareholders. Especially the knowledge-intensive service industry, which has the characteristics of high degree of knowledge, high technology and high degree of interaction, is the industry with the largest number of actively implementing equity incentives, which has a significant role in promoting regional innovation. Because of the separation of ownership and management right, the principal purpose of equity incentive is to reduce the agency conflict between shareholders and management, to encourage management to bring value added to the company, and to improve the value creativity of the enterprise. At the same time, the enterprise's profit level, management risk, product market development also affect the value of creativity. At present, in the case study of equity incentive, there is little research on the relationship between equity incentive and value creativity. Therefore, under this background, the paper chooses the impact of equity incentive on value creativity as the research content, with corporate governance theory, human capital theory and incentive theory as theoretical support, according to the value of creativity measurement index. This paper analyzes the mechanism of the influence of equity incentive on value creativity, the implementation of equity incentive scheme, and the impact on financial performance, human capital, market development and the relationship between equity incentive and value creativity. Taking Huawei as a successful representative case, this paper analyzes the effect of equity incentive scheme on value creativity, and then provides experience for knowledge-intensive service industry.
【学位授予单位】:哈尔滨商业大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:F426.63;F272.92

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