股权激励方案设计影响因素研究.docxVIP

PAGE 10 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； Research 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 supors case. It finds that supors 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. Key words: Equity Incentive ; Supor ; Assessment Indicators ; Influencing Factors ; 目 录 TOC \o 1-3 \h \z \u 摘 要 I Abstract II 一、引言 1 （一）研究背景及意义 1 1．研究背景 1 2．研究意义 1 （二）文献综述 2 二、股权激励方案设计要素分析 2 （一）股权激励的概念及模式 2 （二）股权激励制度的构成要素 3 1．激励对象 3 2．行权有效期 3 3．授权价格、行权价格 3 4．行权条件、解锁条件 3 三、苏泊尔股权激励案例分析 4 （一）苏泊尔公司概况 4 （二）苏泊尔公司的股权激励方案 4 1．民营企业阶段 4 2．外资控股阶段 5 （三）苏泊尔公司股权激励方案存在的问题 6 1．方案有明显的福利倾向 6 2．激励对象离职严重 6 3．指标不能全