A公司员工持股计划研究

发布时间：2018-03-14 02:33

本文选题：员工持股计划　切入点：激励理论　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：党的十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》指出:“允许混合所有制经济实行企业员工持股,形成资本所有者和劳动者利益共同体”。这说明员工持股的激励作用与积极的社会意义得到了中央的关注与肯定。员工持股计划(Employee Stock Option Plan,简称ESOP)是员工以某种方式持有本企业股票或股权,以此分享企业利润,并且参与企业的经营管理的一种长期激励制度。员工持股计划有经济激励和公司治理双重效应,是公司所有者与普通员工分享企业未来收益的一种制度设计。它能够通过提高员工的工作热情与忠诚度,提高企业绩效,对企业中长期发展起到稳定作用。随着我国国际化程度的加深,企业之间的竞争越来越激烈,企业只有有了好的业绩才能生存,员工持股计划以企业业绩为联结点,使员工与股东利益达成一致,激励员工持续、稳定地向公司输入人力资本,促进团队合作。目前国内外有大量学者研究员工持股计划对企业绩效的影响和作用。多数研究发现,员工持股计划可以调动员工的工作积极性,最终达到提高企业绩效的目的。因此,本文通过讨论员工持股计划,为企业提供一种长期激励的思路。本文首先确定了员工持股的背景及意义,查阅了大量有关员工持股理论的相关文献,制定出本文的研究内容与技术路线,指出本文的创新与不足;第二章本文从激励理论与员工持股理论出发,查阅与梳理了员工持股与绩效之间的关系问题;第三章本文采用SWOT方法分析了A公司的现状,以及A公司的治理结构和激励制度,发现A公司激励制度存在的问题,提出了A公司实施员工持股计划的必要性;第四章本文根据A公司的实际情况,为A公司设计了员工持股方案;第五章本文制定了A公司员工持股计划的实施步骤与实施时间表,并测算了该方案的激励效果,最后提出了配套改进建议。本文认为A公司实行员工持股计划,可激励员工的工作积极性,使员工个人目标和公司目标统一,提高公司业绩,推动公司发展。希望通过本文研究,为A公司提高绩效提出切实可行的激励方案,同时希望为其他企业提供一点长期激励的思路。
[Abstract]:The "decision of the CPC Central Committee on comprehensively deepening the Reform", adopted at the third Plenary session of the 18 CPC Central Committee, points out: "the mixed ownership economy is allowed to implement enterprise employee stock ownership. This indicates that the incentive role and positive social significance of ESOP have been paid attention to and affirmed by the central government. ESOP is the employee in some way. Holding shares or equity in the enterprise, It is a long-term incentive system to share the profits and participate in the management of the enterprise. The ESOP has the dual effects of economic incentive and corporate governance. It is a kind of system design that the owner of the company shares the future income of the enterprise with the common employee. It can improve the performance of the enterprise by improving the enthusiasm and loyalty of the employee. With the deepening of internationalization in our country, the competition among enterprises is becoming more and more intense. Enterprises can only survive with good performance, and the employee stock ownership plan takes enterprise performance as the joint point. Make employee and shareholder benefit agree, encourage employee to input human capital to company steadily, promote team cooperation. At present, there are a lot of scholars at home and abroad to study the influence and effect of employee stock ownership plan on enterprise performance. ESOP can mobilize the enthusiasm of employees and achieve the goal of improving enterprise performance. Therefore, this paper discusses the ESOP. This paper first determines the background and significance of ESOP, reviews a large number of relevant literature on ESOP theory, and formulates the research content and technical route of this paper. In the second chapter, the relationship between employee stock ownership and performance is reviewed and combed from incentive theory and employee stock ownership theory, and the third chapter uses SWOT method to analyze the current situation of company A. As well as the governance structure and incentive system of company A, found the problems existing in the incentive system of company A, put forward the necessity of implementing employee stock ownership plan in company A. Chapter 4th, according to the actual situation of company A, In chapter 5th, the implementation steps and implementation schedule of the employee stock ownership plan of A company are worked out, and the incentive effect of the plan is calculated. Finally, the paper puts forward the corresponding suggestions for improvement. This paper holds that the employee stock ownership plan in company A can stimulate the working enthusiasm of the employees, unify the individual goal of the employee with the company goal, and improve the performance of the company. It is hoped that through the research of this paper, we can put forward a feasible incentive scheme to improve the performance of company A, and provide some long-term incentive ideas for other enterprises at the same time.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F426.6

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