格力电器公司股权激励计划研究.docxVIP

PAGE 22 摘要 随着经济的腾飞，企业经营者和企业所有者的利益冲突日益加剧，使得代理问题越来越突出，大部分企业为了实现价值最大化，开始实行股权激励计划使得两者利益趋同化。在保证管理者利益得到提升的同时，企业所有者利益也能够得到长远发展的保障。本文为了进一步解释企业实施股权激励计化对企业发展的效果，采用理论论证和实例分析的方法，介绍了有关股权激励计化的相关概念，从理论上对股权激励计划做出了一定的诠释，接着对股权激励计化实行的效果进行了研究，包括如何实施股权激励计化、如何确定激励计化的规模激励方式激励条件，做出更加详细的阐述。从第三章开始针对格力电器公司实施的股权激励计划的效果进行评价，并通过格力电器公司的案例得出了股权激励实施的成功必须选择合理的激励方式，确定恰当的激励规模和激励手段。最终得出结论是股权激励计划的实施可以很好地缓解股东和经营者的代理问题，通过调动员工的积极性，使得企业最大利益的实现得到进一步的保障。 关键字：激励计划 激励规模 激励方式 激励条件 Abstract With the rapid development of the economy, the conflict of interests between business owners and business owners is becoming more and more serious. The problem of agency becomes more and more serious. In order to achieve maximum value, most enterprises begin to implement equity incentive plan to make their interests assimilated. While guaranteeing the promotion of managersinterests, the interests of enterprise owners can also be guaranteed for long-term development. in order to further explain the effect of the implementation of equity incentives on the development of enterprises, this paper introduces the related concepts of equity incentives and methods, and theoretically explains the equity incentive plan in a theoretical way., makes a theoretical interpretation of equity incentive planning, and then studies the effect of the implementation of equity incentive accounting, including how to implement equity incentive accounting and how to confirm it. The incentive conditions of scale incentive mode with fixed incentive plan are elaborated in more detail. Starting from the third chapter, the paper evaluates the effect of equity incentive plan implemented by Gree Electric Appliances Company. Through the case of Gree Electric Appliances Company, it is concluded that the success of equity incentive implementation must choose reasonable incentive mode, determine the appropriate incentive scale and incentive means. The final conclusion is that the implementation of equity incentive plan can well alleviate the agency prob