上市公司股权激励制度探讨——以万科企业股份有限公司为例.doc

上市公司股权激励制度探讨-以万科企业股份有限公司为例 ［才商要］在经济全球化的浪潮卜，随着一系列管理办法的正式实施，股权激励制度逐 渐受到上市公司的重视，越来越多的上市公司将此与公司高管层的经营处绩结合起来。股权 激励机制作为公司治理的重要机制，通过让股东与经理人达到利益共享、风险共扪的愿景。 这个创新制度在西方发达国家屮得到丫普遍应用，相对来说，我国在这方面起步较晚、相关 法律法规也还不太完善、相关制度不配套等等，使得股权激励的健康发展受到一定的阻碍。 我国的企业是否能冇效运用这种激励制度至今仍存在较人的争论。本文通过对股权激励制度 的一系列探讨，结合相关理论，比较我国与西方发达国家对该激励制度的研究和实践情况， 分析股权激励的主要模式。 ［关键字］股权激励制度上市公司会计处理 Listing Corporation of equity incentive system study on China Vanke Limited by Share Ltd as an example [Abstract] In the economic globalization tide, with the formal implementation of a series of management measures, the equity incentive system has gradually been listing Corporations attention, more and more listing Corporation will this with the executives of the company’s operating performance together. Equity incentive mechanism is an important mechanism of corporate governance, by letting the shareholders and managers to benefit sharing, risk sharing vision. This innovative system is widely applied in the western developed countries, relatively speaking, in this aspect in China started late, the relevant laws and regulations is not too perfect, no related matching system and so on, the healthy development to make equity incentive subject to certain obstacles. Whether China’s enterprises can effectively use the incentive system is still there is a big debate. In this paper, through a series of discussion on the equity incentive system, combined with relevant theory, comparison between China and western developed countries on the incentive system research and practice, the main mode analysis of equity incentive. [Key word] Equity incentive system Listing Corporation Accounting treatment 目 录 TOC \o 1-5 \h \z 弓|胃 1 HYPERLINK \l bookmark2 \o Current Document \h 一、 薪酬研宄的理论基础 1 HYPERLINK \l bookmark3 \o Current Document \h （一） 股权激励制度概述 1 HYPERLINK \l bookmark4 \o Current Document \h （二） 股权激励制度相关理论 1 HYPERLINK \l bookmark8 \o Current Document \h （三） 股权激励制度国内外研究现状 3 HYPERLINK \l bookmark9 \o Current Document \h 二、 上市公司股权激励主要模式