CZ公司员工持股制度研究

发布时间：2018-10-05 11:42

【摘要】：本文以CZ公司为例,通过企业改制前后的对比,研究了员工持股制度在CZ公司的应用。CZ公司属于中小企业行列,主要从事茶叶的加工和销售。在我国,茶文化的历史源远流长,饮茶、种茶、制茶都源于我国。我国素有礼仪之邦之称,茶文化是一种具有极其鲜明的中国文化特色的文化现象,对中华民族精神素质的修养起着至关重要的作用。茶叶作为一种世界性的饮料,日渐受到人们的欢迎,无论是发达国家,还是发展中国家,近年来茶叶的消费量都在增加,因此,制茶业的发展不可忽视。在经济危机席卷全球之际,我国的中小企业经济状况急转而下的时期,CZ公司于2009年由国有企业改制成为有限责任公司,并实施股权激励机制,具体激励方式为采用员工持股制度。就本文案例的选取,是国有企业改制、推行员工持股制度成功实施的代表之一,希望通过对CZ公司员工持股制度的分析,为其他中小企业实行股权激励机制指明方向和思路。本文的主要内容有:员工持股制度的理论基础;CZ公司员工持股制度的实施现状;CZ公司员工持股制度的效果分析;CZ公司实施员工持股制度存在的问题及对策;结论与展望。本文从企业的成长性、企业业绩评价、员工特性等三个方面分析了CZ公司实施员工持股制度后的积极影响。CZ公司是国有企业改制的典型代表之一,经过近六年的发展,企业不断地提高创收,但仍属于微利企业,做大做强还存在着一定的困难,因此,CZ公司计划于2015年进行改扩建,并与陕西省较大的有机茶生产与销售企业紫阳富硒茶业有限公司展开合作,本文希望对CZ公司原有员工持股制度做进一步的修改和完善,为企业将来的茁壮成长打下坚实的基础。本文的贡献主要体现在:本文是在大量阅读相关文献的基础上,以CZ公司实行员工持股制度为例,详细地介绍了CZ公司股权激励方案,从较为客观的角度分析了实施股权激励的全过程,着重对CZ公司实施员工持股制度以后的经营行为、成本控制和企业业绩等方面进行深入的分析,然后对实施股权激励六年以来不断涌现的新问题进行了研究和探讨,并结合CZ公司实际情况给出了针对性的建议,最后通过案例得到了一些启示,并希望对其他中小企业实行股权激励提供有效借鉴。
[Abstract]:This paper takes CZ Company as an example and studies the application of ESOP system in CZ Company through the comparison between before and after enterprise restructuring. CZ Company belongs to the small and medium-sized enterprises, mainly engaged in tea processing and sales. In our country, tea culture has a long history, drinking tea, growing tea, making tea all come from our country. Tea culture is a kind of cultural phenomenon with distinctive characteristics of Chinese culture, which plays a vital role in the cultivation of the spiritual quality of the Chinese nation. Tea, as a worldwide beverage, is becoming more and more popular. In recent years, the consumption of tea is increasing in both developed and developing countries. Therefore, the development of tea industry can not be ignored. When the economic crisis engulfed the whole world, the economic situation of small and medium-sized enterprises in our country turned sharply down from state-owned enterprises to limited liability companies in 2009, and the equity incentive mechanism was implemented. The specific incentive way is to adopt the employee stock ownership system. The selection of the case in this paper is one of the representatives of the reform of the state-owned enterprises and the successful implementation of the ESOP system. It is hoped that through the analysis of the ESOP system of the CZ Company, the direction and train of thought for other small and medium-sized enterprises to implement the equity incentive mechanism will be pointed out. The main contents of this paper are as follows: the theoretical basis of the ESOP system and the present situation of the implementation of ESOP system in CZ Company; the analysis of the effect of ESOP system in CZ Company; the problems and countermeasures of implementing ESOP system in CZ Company; conclusion and prospect. This paper analyzes the positive influence of CZ after the implementation of ESOP system from three aspects: enterprise growth, enterprise performance evaluation and employee characteristics. CZ Company is one of the typical representatives of SOE restructuring, which has been developing for nearly six years. Companies continue to increase income generation, but still belong to the small profit enterprises, bigger and stronger there are still some difficulties, so CZ company plans to expand in 2015, And cooperate with Ziyang Selenium-enriched Tea Co., Ltd., a larger organic tea production and marketing enterprise in Shaanxi Province. This paper hopes to further modify and perfect the original employee ownership system of CZ Company. For the future growth of enterprises to lay a solid foundation. The main contributions of this paper are as follows: based on reading a lot of relevant literature, this paper introduces the equity incentive scheme of CZ Company in detail, taking CZ Company as an example. This paper analyzes the whole process of implementing equity incentive from a more objective point of view, focusing on the in-depth analysis of the management behavior, cost control and enterprise performance of CZ after the implementation of ESOP. Then, the paper studies and discusses the new problems that have been emerging since the implementation of equity incentive for six years, and gives some specific suggestions combined with the actual situation of CZ Company. Finally, some revelations are obtained through cases. And hope to other small and medium-sized enterprises to implement equity incentives to provide effective reference.
【学位授予单位】：新疆财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272.92;F426.82

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