会计财务管理专业 股权激励方案设计影响因素研究VIP专享

股权激励方案设计影响因素研究——以苏泊尔公司为例摘 要近年来，我国运用股权激励机制的公司数量快速增长，各公司的股权激励实施效果千姿百态，原因在于部分公司没有根据实际情况做出股权激励要素的调整。本文基于股权激励的相关理论，浅析股权激励方案的构成内容，并对苏泊尔案例进行研究，发现苏泊尔公司的股权激励计划存在不足之处，例如股权激励偏向福利型、激励对象离职和考核指标缺陷等。因此，企业在设计股权激励计划时，首先，调整授予价格，不低于证监法的最低要求，争取向市场平均水平靠拢。其次，重视激励对象离职问题，根据公司具体情况加大激励力度。最后，完善和丰富考核体系。关键词：股权激励 ；苏泊尔； 考核指标； 影响因素； IResearch on the Influencing Factors of Equity Incentive Scheme Design- taking Supor Company as an example Abstract In recent years, the number of companies using the equity incentive mechanism in China has been growing rapidly, and the implementation effects of equity incentive of various companies are various, because some companies have not made the adjustment of equity incentive factors according to the actual situation.Based on relevant theories of equity incentive, this paper analyzes the composition of equity incentive plan, and studies supor's case. It finds that supor's equity incentive plan has some deficiencies, such as the preference of equity incentive to welfare type, the demission of incentive object and the defects of assessment indicators.Therefore, when the enterprise is designing the equity incentive plan, first of all, adjust the grant price, not lower than the minimum requirements of the securities regulatory law, in order to get closer to the average level of the market;Secondly, pay attention to the demission problem of the incentive object, and increase the incentive according to the specific situation of the company;Finally, improve and enrich the assessment system.Ke...