發(fā)布時(shí)間：2018-03-14 02:33

  本文選題：員工持股計(jì)劃　切入點(diǎn)：激勵(lì)理論　出處：《東華大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：黨的十八屆三中全會通過的《中共中央關(guān)于全面深化改革若干重大問題的決定》指出:“允許混合所有制經(jīng)濟(jì)實(shí)行企業(yè)員工持股,形成資本所有者和勞動(dòng)者利益共同體”。這說明員工持股的激勵(lì)作用與積極的社會意義得到了中央的關(guān)注與肯定。員工持股計(jì)劃(Employee Stock Option Plan,簡稱ESOP)是員工以某種方式持有本企業(yè)股票或股權(quán),以此分享企業(yè)利潤,并且參與企業(yè)的經(jīng)營管理的一種長期激勵(lì)制度。員工持股計(jì)劃有經(jīng)濟(jì)激勵(lì)和公司治理雙重效應(yīng),是公司所有者與普通員工分享企業(yè)未來收益的一種制度設(shè)計(jì)。它能夠通過提高員工的工作熱情與忠誠度,提高企業(yè)績效,對企業(yè)中長期發(fā)展起到穩(wěn)定作用。隨著我國國際化程度的加深,企業(yè)之間的競爭越來越激烈,企業(yè)只有有了好的業(yè)績才能生存,員工持股計(jì)劃以企業(yè)業(yè)績?yōu)槁?lián)結(jié)點(diǎn),使員工與股東利益達(dá)成一致,激勵(lì)員工持續(xù)、穩(wěn)定地向公司輸入人力資本,促進(jìn)團(tuán)隊(duì)合作。目前國內(nèi)外有大量學(xué)者研究員工持股計(jì)劃對企業(yè)績效的影響和作用。多數(shù)研究發(fā)現(xiàn),員工持股計(jì)劃可以調(diào)動(dòng)員工的工作積極性,最終達(dá)到提高企業(yè)績效的目的。因此,本文通過討論員工持股計(jì)劃,為企業(yè)提供一種長期激勵(lì)的思路。本文首先確定了員工持股的背景及意義,查閱了大量有關(guān)員工持股理論的相關(guān)文獻(xiàn),制定出本文的研究內(nèi)容與技術(shù)路線,指出本文的創(chuàng)新與不足;第二章本文從激勵(lì)理論與員工持股理論出發(fā),查閱與梳理了員工持股與績效之間的關(guān)系問題;第三章本文采用SWOT方法分析了A公司的現(xiàn)狀,以及A公司的治理結(jié)構(gòu)和激勵(lì)制度,發(fā)現(xiàn)A公司激勵(lì)制度存在的問題,提出了A公司實(shí)施員工持股計(jì)劃的必要性;第四章本文根據(jù)A公司的實(shí)際情況,為A公司設(shè)計(jì)了員工持股方案;第五章本文制定了A公司員工持股計(jì)劃的實(shí)施步驟與實(shí)施時(shí)間表,并測算了該方案的激勵(lì)效果,最后提出了配套改進(jìn)建議。本文認(rèn)為A公司實(shí)行員工持股計(jì)劃,可激勵(lì)員工的工作積極性,使員工個(gè)人目標(biāo)和公司目標(biāo)統(tǒng)一,提高公司業(yè)績,推動(dòng)公司發(fā)展。希望通過本文研究,為A公司提高績效提出切實(shí)可行的激勵(lì)方案,同時(shí)希望為其他企業(yè)提供一點(diǎn)長期激勵(lì)的思路。
[Abstract]:The "decision of the CPC Central Committee on comprehensively deepening the Reform", adopted at the third Plenary session of the 18 CPC Central Committee, points out: "the mixed ownership economy is allowed to implement enterprise employee stock ownership. This indicates that the incentive role and positive social significance of ESOP have been paid attention to and affirmed by the central government. ESOP is the employee in some way. Holding shares or equity in the enterprise, It is a long-term incentive system to share the profits and participate in the management of the enterprise. The ESOP has the dual effects of economic incentive and corporate governance. It is a kind of system design that the owner of the company shares the future income of the enterprise with the common employee. It can improve the performance of the enterprise by improving the enthusiasm and loyalty of the employee. With the deepening of internationalization in our country, the competition among enterprises is becoming more and more intense. Enterprises can only survive with good performance, and the employee stock ownership plan takes enterprise performance as the joint point. Make employee and shareholder benefit agree, encourage employee to input human capital to company steadily, promote team cooperation. At present, there are a lot of scholars at home and abroad to study the influence and effect of employee stock ownership plan on enterprise performance. ESOP can mobilize the enthusiasm of employees and achieve the goal of improving enterprise performance. Therefore, this paper discusses the ESOP. This paper first determines the background and significance of ESOP, reviews a large number of relevant literature on ESOP theory, and formulates the research content and technical route of this paper. In the second chapter, the relationship between employee stock ownership and performance is reviewed and combed from incentive theory and employee stock ownership theory, and the third chapter uses SWOT method to analyze the current situation of company A. As well as the governance structure and incentive system of company A, found the problems existing in the incentive system of company A, put forward the necessity of implementing employee stock ownership plan in company A. Chapter 4th, according to the actual situation of company A, In chapter 5th, the implementation steps and implementation schedule of the employee stock ownership plan of A company are worked out, and the incentive effect of the plan is calculated. Finally, the paper puts forward the corresponding suggestions for improvement. This paper holds that the employee stock ownership plan in company A can stimulate the working enthusiasm of the employees, unify the individual goal of the employee with the company goal, and improve the performance of the company. It is hoped that through the research of this paper, we can put forward a feasible incentive scheme to improve the performance of company A, and provide some long-term incentive ideas for other enterprises at the same time.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F272.92;F426.6

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