WK公司股权激励模式应用研究

发布时间：2018-03-28 06:07

本文选题：股权激励　切入点：股份支付　出处：《兰州理工大学》2016年硕士论文

【摘要】：随着市场经济的快速发展,企业经营者在兼顾自身利益的同时往往背离股东利益,这使得企业经营权与所有权难以平衡,而股权激励作为一种长期激励与约束的制度便应运而生,这不仅可以减少两权分离所产生的委托代理成本,同时也能有效地提高企业经营业绩。在国外发达国家,股权激励经过较长时间的实践,被越来越多的上市公司所采用。而在我国,股权激励起步较晚,对于股权激励的相关研究与制度不尽完善,导致股权激励在我国的发展较为滞后。2007年1月1日正式实施的《企业会计准则第11号——股份支付》准则使我国股权激励制度迈向了一个新的高度,其对激励模式应用下的会计处理作出界定。但是,上市公司在享有股权激励所带来正向效应的同时,其不同模式在其实务处理过程中的风险也不断凸显,引发了会计界对其越来越多的关注和讨论。本文从股份支付会计准则的角度出发,结合相关理论基础与股权激励模式概述,从股权激励制度背景的视角对上市公司股权激励实施现状进行分析。然后,以WK公司两轮股权激励方案为例,通过其实施背景、模式选择、方案内容、会计处理及经济后果的深入研究,并对两轮激励方案进行对比与评价。最后,本文结合研究结论为我国现行股份支付准则的单一化和模糊化短板提出合理化建议,以完善股权激励相关会计制度,同时,通过对WK公司两轮激励方案的对比分析为其他上市公司实施股权激励提供参考性建议。
[Abstract]:With the rapid development of market economy, business operators often deviate from the interests of shareholders while taking into account their own interests, which makes it difficult to balance the right of operation and ownership of enterprises. As a long-term incentive and constraint system, equity incentive can not only reduce the principal-agent cost caused by the separation of two rights, but also effectively improve the performance of enterprises in developed countries. After a long time of practice, equity incentive has been adopted by more and more listed companies. As a result, the development of equity incentive is lagging behind in our country. The Standard of Enterprise Accounting Standard No. 11-share payment, which was formally implemented on January 1, 2007, has made the stock incentive system of our country move to a new height. It defines the accounting treatment under the application of incentive mode. However, while the listed companies enjoy the positive effect of equity incentive, the risks of different modes in the process of practical treatment are also highlighted. It has aroused more and more attention and discussion in the accounting field. This paper, from the perspective of accounting standards for share payment, combines the relevant theoretical basis and the summary of equity incentive model. From the perspective of equity incentive system background, this paper analyzes the status quo of equity incentive implementation of listed companies. Then, taking two rounds of equity incentive scheme of WK Company as an example, through its implementation background, mode selection, program content, The accounting treatment and economic consequences of the in-depth study, and the comparison and evaluation of the two rounds of incentive schemes. Finally, combined with the conclusions of the study, this paper puts forward some reasonable suggestions for the simplification and fuzziness of the current stock payment standards in China. In order to improve the accounting system of equity incentive, and through the comparative analysis of two incentive schemes of WK company, the paper provides reference suggestions for other listed companies to implement equity incentive.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F272.92

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