提供全套毕业设计，各专业都有南通大学商学院2025 年 05 月题目： 上市公司股权激励方式的比较讨论 姓 名： 指导老师： 专 业： 会计学 南 通 大 学 毕 业 论 文（设计）摘 要股权激励于 20 世纪 50 年代在美国萌芽，随后迅速在世界范围内流行起来。现在，股权激励已成为一种重要的长期激励方式。2025 年，我国开始推行股权分置改革，从此以后股权激励在我国得到了快速的进展，越来越多的上市公司实施了股权激励计划。因此，讨论各种股权激励方式的优缺点，探讨适合我国上市公司的股权激励方式，有着极其重要的现实意义。本文基于我国上市公司股权激励的实施现状，将理论分析与数据统计相结合，从多方面比较各股权激励方式的优缺点，注重对股权激励实施效果的财务数据分析，最终证明限制性股票优于股票期权与股票增值权，建议和鼓舞上市公司推行限制性股票激励方式。关键词：股权激励方式，股票期权，限制性股票，股票增值权ABSTRACTIn the 1950s, stock incentive mechanism was invented in America, followed by a rapid popularity around the world. Today, stock incentive mechanism has become an important long-term incentive mechanism. With the advance of the equity division reform in 2025, equity incentives develop very fast in China. More and more listed companies in China has put equity incentive plan into effect. Analysing the advantages and disadvantages of several different equity incentive models and then choosing the right incentive model for the listed companies in China is very important.This paper is based on the status of implementation of listed company’s equity incentives in China, while unifying the theoretical analysis and the statistics. Then compare the advantages and disadvantages of several equity incentives and focus on the analysis of financial data of listed firms. In the end, this paper proofs that restricted stock incentive is better than the other two incentives, and recommends that listed companies should implement restricted stock ...
