本文關(guān)鍵詞：光明乳業(yè)股權(quán)激勵(lì)路徑研究　出處：《財(cái)會(huì)通訊》2017年14期 　論文類型：期刊論文

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【摘要】：光明乳業(yè)在2010年重構(gòu)股權(quán)激勵(lì)路徑之后,實(shí)現(xiàn)了企業(yè)經(jīng)營(yíng)業(yè)績(jī)的持續(xù)性上升。本文通過(guò)概述股權(quán)激勵(lì)理論,對(duì)股權(quán)激勵(lì)的概念進(jìn)行界定,并詳細(xì)分析股票期權(quán)、限制性股票、股票增值權(quán)和虛擬股票等四種股權(quán)激勵(lì)實(shí)現(xiàn)路徑;然后,從上市激勵(lì)企業(yè)的數(shù)量、性質(zhì)、行業(yè)分布、激勵(lì)比例和企業(yè)激勵(lì)路徑等方面對(duì)A股上市公司股權(quán)激勵(lì)路徑現(xiàn)狀進(jìn)行分析;最后,從主營(yíng)業(yè)務(wù)結(jié)構(gòu)、股權(quán)激勵(lì)路徑構(gòu)建、股權(quán)激勵(lì)效應(yīng)和股權(quán)激勵(lì)路徑的局限等方面詳細(xì)分析光明乳業(yè)的股權(quán)激勵(lì)路徑,并提出相關(guān)完善建議。
[Abstract]:After reconstructing the path of equity incentive in 2010, Guangming Dairy has realized the sustainable increase of business performance. This paper defines the concept of equity incentive by summarizing the theory of equity incentive. The paper also analyzes four kinds of stock incentive paths, such as stock option, restricted stock, stock appreciation right and virtual stock. Then, from the aspects of the number, nature, industry distribution, incentive ratio and incentive path of A-share listed companies, the paper analyzes the status quo of A-share listed companies' equity incentive path. Finally, from the main business structure, equity incentive path construction, equity incentive effect and the limitation of equity incentive path, the paper analyzes the equity incentive path of Guangming dairy industry in detail, and puts forward some relevant suggestions.
【作者單位】： 陜西財(cái)經(jīng)職業(yè)技術(shù)學(xué)院;
【分類號(hào)】：F272.92;F426.82
【正文快照】： 一、理論基礎(chǔ)(一)股權(quán)激勵(lì)的概念股權(quán)激勵(lì)是公司對(duì)高級(jí)管理人員或者公司的其他員工所推行的一種長(zhǎng)期的激勵(lì)機(jī)制。該機(jī)制執(zhí)行中,若被激勵(lì)的對(duì)象完成承諾既定業(yè)績(jī)目標(biāo),公司則兌現(xiàn)其股權(quán)激勵(lì)的承諾。被激勵(lì)者股權(quán)激勵(lì)有如下兩個(gè)方面:(1)被激勵(lì)者可以在完成目標(biāo)后得到公司股票;(2)，

本文編號(hào)：1416254