JY公司股权激励方案改进研究

发布时间：2018-01-13 06:28

本文关键词：JY公司股权激励方案改进研究　出处：《河南大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，伴随着经济的全球化发展，市场竞争日愈激烈。先进的科学技术和高效的管理水平已经成为企业在激烈的市场中生存下来的关键因素，而决定这些关键因素的核心在于企业对人才的拥有。21世纪是“人才”的时代，只有牢牢抓住“人才”才能在硝烟四起的商场上立于不败之地。企业为了避免人才的流失，尽可能的招揽更多优秀的人才，提供的薪酬越来越丰厚，形式也越来越多样。显然，传统的薪酬激励形式已经不再满足企业的需求，股权激励这种新型的激励模式应运而生，同时被越来越多的企业认可和使用。股权激励首先在西方的理论界和实务界刮起了一股热风。随着股权激励的日渐成熟，中国许多企业也纷纷试水。到目前为止，股权激励在我国已经实施了7年，但是并没有发挥其最优效用。实践证明，生搬硬套国外经验是不可取的，解决这些问题需要从我国的特有国情出发，结合企业的特点才能使股权激励这一金钥匙发挥效用。 JY公司作为一家技术型公司对人才的需求十分急迫，再加上市场份额的逐年下滑，公司的利润也逐年降低，为了留住人才，扭转这一局面，JY公司于2011年实施了股权激励计划。但是仅仅几个月的时间该计划就被紧急叫停，这不得不引起我们的深思。本文对JY公司大量详实的信息资料进行了搜集和整理，初步形成了对该公司股权激励的状况一定程度的了解。在此基础上，本文首先概括了JY公司在实施股权激励环境认识、方案基本内容、绩效考核体系、相关配套措施四个方面存在的问题，为优化公司股权激励打下基础。然后，针对股权激励实施环境认识上存在的问题，本文运用SWOT分析法对JY公司实施股权激励的内部状况和外部环境进行了深入分析；针对激励方案的基本内容存在的问题，将相关法规与实际经验相结合设计了股权激励方案的基本内容；针对绩效考核体系存在的问题，采用主基二元法优化了JY公司股权激励的考核指标；针对相关配套措施存在的问题，提出健全公司治理结构、加强独立董事和财务顾问的责任、完善股权激励信息披露三方面的要求。最后，本文总结上述研究，得出四个结论。即：公司应该运用SWOT分析法分析股权激励实施的背景；不同的股权激励方案应该具有各自不同的特色；股权激励方案中的考核指标设置至关重要；健全的股权激励配套措施必不可少。本文希望通过上述研究为更多类似的企业设计股权激励方案提供有价值的参考意见。
[Abstract]:In recent years, with the development of economic globalization, market competition is becoming more and more intense. Advanced science and technology and efficient management level have become the key factors for enterprises to survive in the fierce market. The core of these key factors is that the 21st century is the era of "talent". In order to avoid the loss of talents, enterprises attract more and more excellent talents as far as possible, and offer more and more rich salary in order to avoid the loss of talents. Obviously, the traditional form of salary incentive is no longer to meet the needs of enterprises, and the new incentive mode of equity incentive emerges as the times require. At the same time, it is recognized and used by more and more enterprises. Equity incentive first in the western theoretical and practical circles blowing a hot wind. With the maturity of equity incentive. So far, equity incentive has been implemented in our country for 7 years, but it has not given full play to its optimal effect. Practice has proved that it is not advisable to copy foreign experience mechanically. To solve these problems, we need to combine the characteristics of enterprises with the unique national conditions of our country to make the golden key of equity incentive play its role. As a technical company, JY has a very urgent demand for talents. With the decline of market share year by year, the profits of JY company are also decreasing year by year. In order to retain talents and reverse this situation. JY introduced the equity incentive plan in 2011. But the emergency suspension of the plan in just a few months had to make us think about it. This paper collects and collates a large number of detailed information materials of JY Company, and initially forms a certain degree of understanding of the situation of equity incentive of JY Company. On this basis. This paper first summarizes the JY company in the implementation of equity incentive environment awareness, the basic content of the scheme, performance appraisal system, relevant supporting measures in four aspects of the problems, for the optimization of the company equity incentive lay a foundation. Then. In view of the existing problems in the implementation environment of equity incentive, this paper uses SWOT analysis method to analyze the internal situation and external environment of equity incentive in JY company. Aiming at the problems existing in the basic contents of the incentive scheme, the basic contents of the equity incentive scheme are designed by combining the relevant laws and regulations with the practical experience. Aiming at the problems existing in the performance appraisal system, this paper optimizes the appraisal index of the equity incentive of JY company by using the principal base binary method. In view of the problems existing in relevant supporting measures, this paper puts forward the requirements of perfecting the corporate governance structure, strengthening the responsibilities of independent directors and financial advisers, and perfecting the disclosure of equity incentive information. Finally, this paper summarizes the above research. Four conclusions are drawn: the company should use SWOT analysis method to analyze the background of the implementation of equity incentive; Different equity incentive schemes should have different characteristics; It is very important to set the assessment index in the equity incentive scheme. Sound equity incentive measures are essential. This paper hopes to provide valuable reference for more similar enterprises to design equity incentive schemes through the above research.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.6;F272.92;F406.7

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