摘要股权激励制度起源于上世纪五十年代的美国,在国外成熟的资本市场上,股权激励在 公司治理方面已成为处理委托代理问题的一种合理有效的方法。在中国,股权激励制度仍 处于发展及探索阶段。随着股权分置改革的推进和若干股权激励方面的法律法规的出台, 股权激励制度开始在真正意义上受到重视及推行。股权激励与公司绩效的关系也一向是学 术界研究的热点问题之一,对此的研究结论也各有特色,尚为形成统一的观点。79446
本文以 2011—2015 年沪深两市 A 股主板市场上实施股权激励的公司为样本,实证研 究股权激励的实施对公司绩效的影响,以及激励方案中的关键设计因素是否会影响股权激 励的实施效果,以增进对股权激励制度的了解,为股权激励制度的发展提出一些建议。
毕业论文关键词 股权激励 公司绩效 激励方案
Title The influence of listing corporation stock ownership incentive on corporate performance— an empirical study based on the Chinese A share main board market
Abstract Equity incentive system originated in the United States in 1950s,in foreign mature capital market,equity incentive has become an effective way to solve the problem of principal-agent problem。But in China,listing corporation’s equity incentive system is still in the stage of research and exploration。With the non-tradable shares reform and the introduction of a number of equity incentive policies,equity incentive system began to be seriously in the true sense of the implementation。The relationship between equity incentive and corporate performance has been a hot issue for scholars at home and abroad。As the difference of research methods and research time,scholars at home and abroad have the characteristics of this research conclusion,but there is no consensus。
In this paper,I chooses the Shanghai and Shenzhen A shares motherboard market on the implementation of equity incentive listing corporation from 2011 to 2015 as the sample,empirical studies the implementation of equity incentive effects on firm performance and the design of incentive plan how to affect the implementation effect,in order to enhance the understanding of equity incentive system,and is expected to put forward some suggestions to regulate the behavior of equity incentive of listing corporation。
keywords Equity incentive Corporate performance Incentive scheme
本 科 毕 业 论 文 第 I 页
目 次
1 绪论 1
1 。 1 研究背景与意义 1
1 。 2 研究内容与方法 2
2 股权激励的相关内容及实施现状 3
2。 1 股权激励的概念 3
2。 2 股权激励的模式 3
2。 3 激励方案的设计 4
2。 4 股权激励的实施现状 5
3 文献回顾与假设提出 8
3。1 文献回顾 8
3。2 假设提出 上市公司股权激励对公司绩效的影响:http://www.youerw.com/jingji/lunwen_91832.html