惠通公司实施股权激励制度的方案设计-工商管理专业论文.docxVIP

哈尔滨工业大学工商管理硕士学位论文摘要 哈尔滨工业大学工商管理硕士学位论文 摘要 针对惠通公司人才流失、员工积极性不高和企业效益停滞不前的现状， 通过对不合理的薪酬制度和影响员工积极性的因素的分析，通过运用代理理 论和智力资本理念，找到了股权激励制度是较好的解决方法，同时分析了实 施股权激励制度的可行性和必要性。通过对现有的几种施行的股权激励制度 的比较分析，认为期股制是比较好的选择。又通过三种不同模式的期股制的 比较和分析认为，以“北京式”期股制为主要的参考对象，同时结合惠通公司 的实际情况制定了适合惠通公司实施的完整的期股制方案。方案设计涉及了 期股制的各个环节，包括实施期股制的条款、程序和步骤。 在方案设计之后又进行了经济性分析，分析了配股比例与净资产收益率 的关系和实旌期股制的收益与企业新增利润之间的关系以及实施股权激励制 度对股东财富的影响和期股受益人任期结束后的收益情况。 惠通公司实施过程中还应注意会计计量、个人所得税和企业所得税以及 法律原则等方面的问题。 关键词惠通：股权；激励制度；期股制 哈尔滨工业大学工商管理硕士学位论文Abstract 哈尔滨工业大学工商管理硕士学位论文 Abstract In the face of the HuiTong company current situation that brain drain of the favor,staffs enthusiasm and benefit stagnate，it is better solution to find the incentive system of stock right through the analysis to unreasonable salary system and factor influencing staffs enthusiasm and using agent’S theory and intelligence capital idea．It is analyzed that implements the feasibility and necessity of the incentive system of the stock right at the same time．It is better choice that stock future is made through the comparative analysis to several kinds of existing stock right incentive systems implemented．And analysis through issues of comparison that is made of three kinds of different stock future modes that is thought，make for the main reference target with”type of B@ing”．At the same time，the intact plan of stock future is made that suit for HuiTong company implements through combining the actual conditions of the enterprise．Conceptual design has involved each links made，including a whiff of clause，procedure and step made in period for implementation． Economy analysis has been realized after conceptual design．Analysis includes the relation among the proportion that ration shares with the return on net assets，the incomes after stock future implementing with the enterprise’S newly-increased profit．It is analyzed that influence of the wealth of shareholders after stock fight incentive system has been implemented and the income situation after term of office of the benef