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论文编号：	14937
作者编号：	2320224145
上传时间：	2024/12/6 16:49:57
中文题目：	S公司实施股权激励的效果评估与优化研究
英文题目：	Effectiveness Evaluation and Optimization Research of Equity Incentive Implementation at S Company
指导老师：	薛有志
中文关键字：	国有企业；上市公司；股权激励；限制性股票；优化研究
英文关键字：	State-Owned Enterprises; Listed Companies; Equity Incentives; Restricted Stocks; Optimization Research
中文摘要：	在全球经济一体化的背景下，国有企业为了在激烈的市场竞争中保持健康发展，需要不断提升自身的核心竞争力。股权激励作为一种重要的长期激励机制，已成为许多国有企业提升核心竞争力的重要手段，但在股权激励实际实施过程中，也出现了一些问题和瓶颈。本文旨在通过对S公司股权激励进行深入研究，并提出改进措施，从而为众多国有企业股权激励探索与改革提供理论支撑。 本文梳理了国内外关于股权激励的研究现状，指出了目前研究存在的薄弱点，为下一步的研究确定了方向。随后，系统地介绍了股权激励的相关理论基础，包括委托代理理论、人力资本理论、激励理论等，为下一步研究提供了理论支撑。通过对股权激励内涵及其种类的详细说明，提供了一个全面的理论框架。为进一步深入探讨国有上市企业股权激励的效果和不足，本文以S公司为例进行深入剖析。S公司是化工行业具备一定规模的国有上市企业，在股权激励方面已经历时9年，实施3期，并取得了一定成效。本文研究了该公司实施股权激励的背景，分析了股权激励实施过程中的具体做法，并通过对公司财务绩效、人才绩效和研发绩效的评估，进一步发现并挖掘S公司在实施过程中存在的问题，如激励群体受限、考核指标固化、激励方式受限等。针对S公司股权激励存在的问题，本文提出了相应的改进方案与保障措施。首先明确了改进原则，包括公平性与透明度、激励与压力共存、全面覆盖与合理差异相结合等原则，并针对问题制定了相应的改进方案，包括扩大激励对象范围、优化业绩考核体系、优化激励方式和内容等方面的具体建议。此外，为确保股权激励的有效实施，本文还系统分析了所需的保障措施，例如完善公司治理结构、优化内部环境、加强股权激励监督，进而为股权激励改进的顺利实施提供可靠有效的保障。 通过以上改进措施，S公司将建立一个更为科学合理的股权激励机制，使股权激励更有效地发挥激励作用，进一步激发员工的积极性和创造力，推动公司持续健康发展。此外，本文也揭示了国有企业在实施股权激励期间普遍存在的痛点问题，为其他国有上市企业在制定、实施、改进股权激励方案时提供了重要的借鉴和启示，同时也为未来相关政策的修订和完善提供了参考，为提升股权激励在国有企业中的激励作用提供更好的支撑与服务。
英文摘要：	In the context of global economic integration, state-owned enterprises (SOEs) need to continuously enhance their core competitiveness to maintain healthy development in fierce market competition. Equity incentives, as an important long-term incentive mechanism, have become a key approach for many SOEs to boost their core competitiveness. However, during the actual implementation of equity incentives, some issues and bottlenecks have emerged. This research aims to conduct an in-depth analysis of the equity incentives at Company S and propose improvement measures, thereby providing theoretical support for the exploration and reform of equity incentives in numerous SOEs. This research reviews the current research status of equity incentives both domestically and internationally, identifies the weaknesses in existing studies, and sets the direction for future research. Subsequently, it systematically introduces the relevant theoretical foundations of equity incentives, including principal-agent theory, human capital theory, and incentive theory, and explores how these theories can be applied in actual corporate management. By providing a detailed explanation of the connotations and types of equity incentives, a comprehensive theoretical framework is established. To further explore the effectiveness and shortcomings of equity incentives in state-owned listed companies, this research conducts an in-depth analysis using Company S as a case research. Company S is a state-owned listed company of considerable scale in the chemical industry, which has implemented equity incentives for nine years across three phases, achieving certain results. This research examines the background of the company's equity incentive implementation, analyzes the specific practices during the implementation process, and evaluates the company's financial performance, talent performance, and R&D performance to identify and uncover the issues in the implementation process, such as limited incentive groups, rigid performance metrics, and restricted incentive methods.To address the issues in Company S's equity incentives, this research proposes corresponding improvement plans and safeguard measures. First, it clarifies the improvement principles, including fairness and transparency, the coexistence of incentives and pressures, and the combination of comprehensive coverage and reasonable differentiation. Based on these principles, specific suggestions are made, such as expanding the scope of incentive recipients, optimizing the performance evaluation system, and improving the methods and content of incentives. Additionally, to ensure the effective implementation of equity incentives, this research systematically analyzes the necessary safeguard measures, such as improving the corporate governance structure, optimizing the internal environment, and strengthening the supervision of equity incentives, thereby providing reliable and effective safeguards for the smooth implementation of equity incentive improvements. Through these improvement measures, Company S will establish a more scientific and rational equity incentive mechanism, enabling equity incentives to play a more effective role in motivation, further stimulating employees' enthusiasm and creativity, and promoting the company's sustainable and healthy development. Moreover, this research also reveals the common pain points faced by SOEs during the implementation of equity incentives, providing important references and insights for other state-owned listed companies in formulating, implementing, and improving their equity incentive plans. It also offers references for the revision and improvement of relevant policies in the future, thereby better supporting and serving the enhancement of the motivational effects of equity incentives in SOEs.
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