創(chuàng)業(yè)板高新技術企業(yè)股票期權激勵契約的完善
[Abstract]:In the 1970s, stock option incentive mechanism was born to solve the principal-agent problem between shareholders and senior managers in modern enterprises. This efficient and fast way is enough to greatly enhance the development of enterprises. However, although the starting point of stock option incentive system is good, some achievements have been made in the implementation of stock option incentive system in foreign countries. Because the basic situation of our country is different from that of foreign countries, the stock option incentive system will face many challenges and doubts in its practical application. In particular, there are many problems in the implementation of stock option incentive in many high-tech enterprises. These problems are mainly reflected in the non-standard contract design, and the stock option incentive can not play its role in practical application. There is also the performance evaluation system is not standardized, the implementation of stock option incentive may become a disguised means of interest transmission and so on. Therefore, the further study of stock option incentive contract in high-tech enterprises has certain theoretical and practical significance. It can promote the improvement of stock option incentive contract. This paper first introduces the concept of stock option incentive mechanism and the theoretical basis of stock option incentive mechanism, and then points out the current situation of the implementation of stock option incentive in China's gem listed companies, according to a variety of screening conditions. Nine typical high-tech companies are selected as cases to analyze their incentive quota, exercise conditions, exercise arrangement and so on, and find their common points and differences. It is pointed out that there are some problems in the implementation of stock option incentive, such as the singleness of incentive assessment index and the suspicion of interest transmission, and the extension of these problems, so as to explore the problems existing in the general environment of our country. In order to improve the development of high and new technology enterprises in China, the paper puts forward some effective solutions to the problems in order to improve the development of enterprises.
【學位授予單位】:中國石油大學(華東)
【學位級別】:碩士
【學位授予年份】:2016
【分類號】:F832.51;F276.44
【相似文獻】
相關期刊論文 前10條
1 金永紅,奚玉芹,張列平;我國實行股票期權激勵的三種模式及其比較[J];管理現(xiàn)代化;2000年05期
2 高勇強,余敬,鄧輝;我國目前對經(jīng)營者股票期權激勵的難點與對策[J];經(jīng)濟縱橫;2000年03期
3 繆匡華;我國上市公司股票期權激勵若干問題探討[J];福建行政學院福建經(jīng)濟管理干部學院學報;2000年01期
4 楊艷軍,李杰;美國國內對股票期權激勵方式的爭議及其對我國的啟示[J];技術經(jīng)濟;2000年10期
5 車駕明;股票期權激勵[J];光彩;2001年07期
6 冉生欣;在我國推行股票期權激勵的負面效應分析[J];新疆財經(jīng);2001年04期
7 姚文;;上市公司股票期權激勵計劃會計問題研究[J];財務與會計;2001年10期
8 應曉躍,李安云;股票期權激勵存在的問題及建議[J];經(jīng)濟師;2002年06期
9 李盛群,于波;我國股票期權激勵作用難以顯效的原因[J];經(jīng)濟論壇;2003年08期
10 王琛,范方志;股票期權激勵的制度經(jīng)濟學分析[J];衡陽師范學院學報(社會科學);2004年01期
相關會議論文 前4條
1 洪勇;;股票期權激勵負效應分析[A];中國會計學會高等工科院校分會2005年學術年會暨第十二屆年會論文集[C];2005年
2 楊慧輝;;股票期權激勵計劃披露的時間安排的機會主義行為[A];2008年度上海市社會科學界第六屆學術年會文集(經(jīng)濟·管理學科卷)[C];2008年
3 趙青華;黃登仕;;上市公司高管股票期權激勵市場效應——基于中國上市公司的實證分析[A];中國會計學會高等工科院校分會2010年學術年會論文集[C];2010年
4 寧廣東;;試論股票期權激勵中經(jīng)理人的業(yè)績評價[A];中國會計學會第八屆全國會計信息化年會論文集[C];2009年
相關重要報紙文章 前10條
1 本報記者 應尤佳;高鴻股份擬實施股票期權激勵計劃[N];上海證券報;2008年
2 本報記者 李少林;中捷股份推出股票期權激勵計劃[N];中國證券報;2006年
3 林U,
本文編號:2349380
本文鏈接:http://www.sikaile.net/guanlilunwen/sjfx/2349380.html