上市公司股权激励问题研究

word文档可自由复制编辑word文档可自由复制编辑word文档可自由复制编辑学号：20090832商业大学毕业设计（论文）上市公司股权激励问题研究Thelistedcompanyequityincentiveproblemresearch二级学院: 教学系： 专业班级: 学生姓名:指导教师: 目录摘要„„„„„„„„„„„„„„„„„„„„„„„„„1Abstract„„„„„„„„„„„„„„„„„„„„„„„1关键字„„„„„„„„„„„„„„„„„„„„„„„„1引言„„„„„„„„„„„„„„„„„„„„„„„„„11.写作意义和目标1.1相关研究现状„„„„„„„„„„„„„„„„„„„11.2研究方法„„„„„„„„„„„„„„„„„„„„„21.3预期结果„„„„„„„„„„„„„„„„„„„„„22.股权激励制度等相关理论基础的阐述„„„„„„„„„22.1现股激励„„„„„„„„„„„„„„„„„„„„„22.2期股激励„„„„„„„„„„„„„„„„„„„„„„22.3期权激励„„„„„„„„„„„„„„„„„„„„„„23.上市公司盈余管理的定义和动机分析„„„„„„„„„„„23.1获得融资资格动机„„„„„„„„„„„„„„„„„„„23.2提高新股发行价格„„„„„„„„„„„„„„„„„„„33.3借款动机„„„„„„„„„„„„„„„„„„„„„„„34.我国上市公司实际运作案例„„„„„„„„„„„„„„„35.对我国股权激励制度的对策和建议„„„„„„„„„„„„45.1改善股权架构，分散股权„„„„„„„„„„„„„„„„45.2完善相关法律法规„„„„„„„„„„„„„„„„„„„45.3健全企业内外部监督制度„„„„„„„„„„„„„„„„46.结束语„„„„„„„„„„„„„„„„„„„„„„„„5参考文献„„„„„„„„„„„„„„„„„„„„„„„„5附录：开题报告„„„„„„„„„„„„„„„„„„„„„6致谢„„„„„„„„„„„„„„„„„„„„„„„„„„8摘要：随着我国经济的飞速发展，各地都在抓经济建设，所以需要大量有丰富经验、有卓越能力的高端人才，对企业的组织架构、人力资源、市场营销等进行系统的优化管理，相应的薪酬奖励也由过去单一固定的年薪，向绩效薪金、授予公司股权、期权方向转变，随着股权激励相关法律法规的颁布实施，我国上市公司对高层管理人员的股权激励机制呈现加速发展的态势，让管理人员不仅仅要以管理者，还有所有者的身份参与公司的日常经营活动，与公司生死存亡、荣辱与共。股权激励在西方发达国家已经运用了很多年，也取得的非常不错的效果，激励机制的发展应用非常的成熟，增加了我国上市公司进一步发展实施股权激励的信心。然而，鉴于股权激励在我国的发展才刚刚起步不久，股权激励机制还不够完善，在市场实际操作过程中还存在各种各样的问题，要想充分发挥股权激励对上市公司发展的促进作用，还需要加紧对股权激励制度、机制方面的建设。关键字：财务管理上市公司股票期权激励机制Abstract:withtherapiddevelopmentofeconomyinourcountry,everywhereintheeconomicconstruction,soIneedalargenumberofrichexperienceandoutstandingabilityofhigh-endtalent,totheenterpriseorganizationstructure,humanresources,marketingandsooncarriesontheoptimizationofsystemmanagement,thecorrespondingsalaryrewardfromthepastsinglefixedsalary,performancesalary,equity,optionsawardedtocompanydirectionchange,alongwiththepromulgationandimplementationoftheequityincentiverelatedlawsandregulationsofourcountrylistedcompanyequityincentivemechanismoftopmanagementacceleratethedevelopmentofthesituation,allowmanagersmustnotonlytomanagers,andtheidentityoftheownerinthecompany'sdailybusinessactivities,withthecompany'ssurvival,blame.Equityincentiveinwesterndevelopedcountrieshasbeenusedformanyyears,alsoobtainedtheverygoodeffect,thedevelopmentandapplicationofincentivemechanismisverymature,increasedtheconfidenceofthefurtherdevelopmentoftheimplementationofequityincentiveoflistedcompaniesinourcountry.However,inviewofthedevelopmentoftheequityincentiveinourcountryhasjuststartedsoon,equityincentivemechanismisnotperfectenough,themarketthereareallsortsofproblemsintheprocessofactualoperation,togivefullplaytotheequityincentiveforthedevelopmentofthelistedcompany,alsonee