【作者】 吴雁莹；

【导师】 廖泉文；

【作者基本信息】 厦门大学 ， 工商管理， 2002， 硕士

【摘要】 股权激励就是让员工、经营者拥有雇主企业的股票，以自己的劳动或人力资本参与公司利润的分配，它是薪酬激励一个很重要的部分。本文共分五章，阐述了股权激励机制的形式，产生的原因，机理，以及在我国的发展以及应用等。 第一章讲述了在新的经济形势下人才对企业的重要性而留住人才的关键在于激励，特别是薪酬激励。我国企业薪酬机制的主要问题表现为激励缺乏力度且缺乏约束，为了解决这个问题必须有一种新的薪酬激励形式出现，那就是股权激励。 第二章详细介绍了股权激励的三种形式：有带有福利性质的员工持股，带有较大激励力度的管理层持股以及旨在解决企业“委托—代理”矛盾、有较显著的激励和约束效果的股票期权。本章还阐述了它们的理论基础，激励机理，产生和发展，员工持股在国外的形式以及给予我们的启示。 第三章介绍了股权激励对企业、个人的激励作用。由于它可以实现股份分红、参与价值的分配，因此对企业来说可以不断吸引和稳定优秀人才，对员工来说可得到人力资本价值的肯定。股票期权能解决长期以来经营者报酬较低、个人价值与报酬相分离的问题，也可较好地解决代理难的问题，让管理者们的短期行为与长期行为相结合。 第四章介绍我国企业股权激励的发展和现状，进而讨论激励方案的选择和设计以及激励的原则。采用哪一种方式进行激励，是改变股权结构、注重集体福利的员工持股还是经理人期权，要针对企业的实际情况确定。 第五章以深圳市农产品股份有限公司为例，对激励基金的分配和管理、考核的办法、程序等提出了初步的意见。更多还原

【Abstract】 In consideration to inspire the enthusiasm of the employees in the enterprises,this paper introduces the history of the system of "stock-based incentive" abroad and how it works in different companies domestic and overseas. The author brings us her ideas of how to improve and set up the system in our Chinese companies when she discusses the status of the system which is carrying on in China.The author holds that Chinese enterprises especially the state-owned companies should quicken the execution of the system of "stock based incentive" which is one of the important compensation incentives,which means employees and proprietors owning share of the company with their labor and intelligence. The author introduces three forms of the system,which are "employee stock ownership plans","supervisors stock ownership plans" and "executive stock option" in the paper. She also introduces how the above-mentioned forms affects enterprises and individuals. The comparison of the application of the system in overseas and domestic companies shows us that how important it is to find out the positive way of applying the system.The author holds that the positive way of applying the system is to show the value of the employees. If we get the right way,employees will stay and devote themselves to the company. With the right way,that company can keep all the positive and smart persons for ever. With the positive and smart persons,the company will keep growing everyday.更多还原