股权激励及其对财务的影响

股权激励及其对财务的影响(论文11300字)
摘要
随着市场经济的发展，去权激励制度被越来越多的企业选择。股权激励曾经被视为高级人才的“金手铐”。我国上市公司在上世纪90年代就开始了股权激励的早期探索，但激励效果不明显，2005年随着股权分置改革的全面展开，以及《上市公司股权激励管理办法》等相关法规的出台，股权激励的环境得到明显改善，上市公司实施股权激励的热情被再次点燃。本文通过对股权激励的研究，得出我国目前股权激励制度的问题、解决方法以及对财务的影响。

关键字  股权激励   制度  影响  措施

Abstract
With the development of the market economy, the right to incentive system is more and more companies choose. Equity incentive has been regarded as senior talent, golden cuffs". China's listing Corporation in the last century, the early exploration of equity incentives, but the incentive effect is not obvious, in 2005 with the full expansion of the split share reform, as well as the introduction of the listing Corporation equity incentive management approach and other relevant regulations, equity incentive environment has been significantly improved, the enthusiasm of the listing Corporation to implement equity incentive is ignited again. Through the research on the stock right incentive, we get the problem, the solving method and the financial impact of the current equity incentive system in China.
Key words equity incentive system influence measure

目 录
摘要    2
一 研究缘起    4
二 研究意义    4
三 股权激励    4
（一）、股权激励的概念    4
（二）、股权激励的特点    5
（三）股权激励的模式    6
四 股权激励的作用    10
（一）股权激励的价值    10
（二）股权激励的作用    10
五 我国上市公司股权激励问题及解决    12
（一）我国上市公司股权激励制度存在问题    12
（二）完善我国股权激励机制的措施    13
六 股权激励制度对财务的影响    14
七 小结    16
参考文献    17
致谢    18