Y客车企业股权激励方案的效果及评价

发布时间：2018-02-28 04:54

本文关键词： Y客车企业股权激励限制性股票激励计划激励效果　出处：《华中科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：股权激励一直是学者们热议的话题,企业将它作为激励非常重要的手段主要原因是它可以降低企业因雇佣经营者的成本。股权激励制度在美国产生,而拉开中国股权激励改革序幕的是两个办法的颁布,其一是《上市公司股权激励办法》是由我国的证券监督委员会颁布的,其二是《国有控股上市公司实施股权激励试行办法》,是由国家资产管理委员会和财政部共同颁布的。目前我国的上市企业实践股权激励也是风起云涌。自从2006年,我国A股市场上实施股权激励的上市公司数量总体在不断上升。根据数据统计,到2013年年末,上市公司发表股权激励公告的共有538家,有420家通过了股东大会,占所有A股上市公司总数的18.67%。目前我国实施股权激励的上市公司的数量在不断增多,股权激励方面的实证研究也在逐渐的积累。在这样的背景之下,本文通过梳理股权激励相关理论,搜集目前我国在实施股权激励方面的数据进行统计分析,并结合汽车行业的特点,对Y客车企业股权激励的个案深入研究,从Y客车企业的股权激励计划的实际情况入手,运用激励理论,全方面、更细致的研究分析Y客车企业的股权激励方案,描述所实施方案的内容,关注其实施以后的影响,分析激励方案的不足之处,并结合行业特点及企业自身特征提出笔者的建议,最后对全文进行总结并对我国股权激励的未来进行展望。
[Abstract]:Equity incentive has always been a hot topic among scholars. Enterprises use it as a very important means of incentive. The main reason is that it can reduce the cost of hiring managers. The equity incentive system has emerged in the United States. The prologue to the reform of China's equity incentive is the promulgation of two measures. The first is that the "Equity incentive measures for listed companies" was promulgated by the Securities Regulatory Commission of our country. The second is the "pilot measures for the implementation of equity incentive by state-owned holding listed companies", which was jointly promulgated by the State Asset Management Commission and the Ministry of Finance. At present, the practice of equity incentive for listed enterprises in China is also surging. Since 2006, The number of listed companies implementing equity incentives in China's A-share market is on the whole rising. According to statistics, by the end of 2013, 538 listed companies had issued stock incentive announcements, and 420 passed shareholders' general meetings. It accounts for 18.67% of the total number of A-share listed companies. At present, the number of listed companies implementing equity incentive is increasing, and the empirical research on equity incentive is gradually accumulating. Through combing the relevant theory of equity incentive, this paper collects the data of implementing equity incentive in our country to carry on the statistical analysis at present, and combines the characteristic of the automobile industry, deeply studies the case of the equity incentive of the Y bus enterprise. Starting with the actual situation of the equity incentive plan of the Y bus enterprise, using the incentive theory, this paper makes a more detailed study and analysis of the equity incentive plan of the Y bus enterprise, describes the contents of the implementation scheme, and pays attention to the influence after its implementation. This paper analyzes the inadequacies of the incentive scheme and puts forward some suggestions based on the characteristics of the industry and the enterprises themselves. Finally, the paper summarizes the whole paper and looks forward to the future of the equity incentive in China.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.92;F426.47

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