股权激励方案

独立董事在股权激励方案的制定过程中并没有有效地保护投资者利益。

Independent directors do not protect the investors in the scheme .

所有权性质对股权激励方案的市场反应具有显著影响。

Nature of ownership significantly matter in the response of market .

上市公司股权激励方案与激励效果的实证研究

The Research on the Plan and Effect of Listed Companies ' Equity Incentive

最后，探讨实施股权激励方案的相关问题。

At last , writes some relative problems about the equity incentive formula .

企业经营者股权激励方案设计

Design Stock Options Incentive Plan on Business Operators

特别是近几年，越来越多的上市公司推出了股权激励方案。

Especially in recent years , more and more listed company launched equity incentive program .

截止到2010年12月31日，沪、深两市已经有201家上市公司推出股权激励方案。

By the end of December 31,2010 , there are about 201 enterprises launched plans about equity incentive .

由此，上市公司在制定股权激励方案时可以借鉴此结论，合理选择标的物。

We can conclude that when a listed company to develop an equity incentive , it should choose reasonable subject matter .

统计显示，截至2010年上半年，先后已经有150多家上市公司公告了股权激励方案。

Statistics show that , more than 150 listed companies had announced the equity incentive plans as the first half of 2010 .

所以分析创业板的上市公司股权激励方案也能看出我国所有上市公司实施股权激励所面临的问题，以小见大。

Therefore , to analyze GEM listed companies incentive programs can also see the problems of equity incentives implementation of all listed companies .

本文从理论、实务操作、案例分析和政策法规等多方面，探讨了适合中国不同企业的股权激励方案和实施过程。

This article discusses the designation and implementation of stock stimulation plan in terms of theory , exercises , case analysis , laws and regulations .

最后，本文运用以上机制设计理念对海南海药股份有限公司股权激励方案进行改进，在实例中验证与行业股票指数相结合的行权价格模型的合理性。

Finally , this paper has analyzed equity incentive plan in Hainan Pharmaceutical Co. , Ltd , using exercise price model combined with marketing industry index .

本文的分析结果将有助于上市公司股权激励方案的优化及监管部门政策的制定。

The analysis results of this paper will be helpful for the formulation of equity incentive program of Chinese listed companies and policy formulation of supervision department .

主要分析了该股权激励方案实施前后企业的业绩比较，以及对企业职工关于该激励方案的评价进行了问卷调查。

We mainly analyzed the comparison of the business performance before and after the implementation of the equity incentive , and questionnaires about the incentive evaluation from its employees .

根据这一研究结果，对未来宏观层面的政策制定以及微观层面企业股权激励方案的制定和改进提出合理的建议，对于上市公司股权激励方案的设计将有所启示。

According to the study results , this article is trying to provide the reasonable suggestions on the future macroeconomics policy-making , and corporate equity incentive system implementation and improvement .

然后，利用2008至2009年间公布股权激励方案的87家上市公司作为实证样本，对高管股权激励与公司业绩的相关关系进行研究。

After then , using the 87 listed companies which announced equity incentive scheme from 2008 to 2009 as empirical samples , does research on the correlativity between senior manager equity incentives and company performance .

在公布股权激励方案的上市公司中，有不少公司之间存在连锁董事关系，还有部分公司隶属于相同控制人，上市公司在地域和行业的分布上也都存在明显的差异。

Many companies of them have the relationship of interlocking directorates , also some companies belonging to the same controller . Besides , there are also significant differences in industries and geographical distribution of them .

应当对中国上市公司高管人员实施直接持股、股票期权计划和管理层收购等股权激励方案，并同时应充分考虑股权激励相关的制度风险和市场风险，采取一些必要措施防范股权激励风险。

Cao also discusses the necessity of applying equity incentive to executives in China 's listed companies , a plan of the equity incentive application , and the issue of risk prevention with regard to equity incentive .

再者利用博弈论的分析方法对会计信息披露监督与补偿问题进行了研究，提出了通过设计股权激励方案进行补偿的观点。

Then the chapter made further research of supervision and compensation of accounting information disclosure by way of game theory analysis and then proposed the viewpoint that compensation should be fulfilled by designing stock right motivation methods .

但是如何正确地确认、计量和披露上市公司股权激励方案的实施，规范上市公司在股份支付准则下的股权激励的会计处理仍然是会计实务界面临的一个问题。

But how to properly recognize , measure and disclosure the implementation of equity incentive programs , standardize the accounting treatment of equity incentive in the Share-based Payment criterion of listed companies is still a problem for accounting practices .

同时本文还从激励方式、激励对象、激励作用方面评价案例，以期分析我国信息技术行业上市公司股权激励方案的合理性。

Meanwhile , in order to analyze the rationality of the equity incentive program of listed companies in information technology industry in our country , this paper evaluate the cases in incentive pattern , incentive target and incentive effect perspective .

模型还引入激励性质这一变量，根据股权激励方案的性质为激励还是自利描述其在股权激励影响盈余管理过程中的作用。

The model also introduces the incentive nature of this variable , according to the nature of the equity incentive plan for " stimulating " or " selfish " to describe the impact of earnings management in the process of equity incentive .

从创业板股权激励方案的各方面统计来看，行权价格不是很合理、行权有效期及等待期过于谨慎、股票授予数量占总股本比例较小。

Statistics from various aspects of the GEM equity incentive program shows that the executive price is not very reasonable , the executive period of validity and the waiting period is too cautious , the total number of shares granted to equity ratio is too less .

股权类激励方案成本的因素分析

Cost Analysis of Equity Incentive Plan

公司管理层股权类激励方案的成本研究

Valuation of Equity Incentive Plan

因此，本文提出的股权激励改进方案具有一定的代表性，对同类企业具有一定参考价值。

Therefore , the improvement plan for equity incentive proposed in this article is representative and can be recommended as valuable reference for similar companies .

同时在研究了条件更为严格的第二次股权激励计划的方案后对上海家化公司即将实施的第二次股权激励计划提出了一些建议。

While conditions have been studying more stringent second equity incentive plan of Shanghai Jahwa United Company is going after the implementation of the programme of the second equity incentive plan makes a number of recommendations .

另外，股权激励机制实施方案中的某些关键条件，如激励性标的物的有效期，业绩考评指标的性质等，也能够对上市公司的盈余管理行为造成一定程度影响。

Besides , some key factors in the stock option incentive plans , such as the validity period of the incentive objects and the evaluation index , can also affect the earnings management behavior of the listed companies .

一类合资企业的最优股权结构股权类激励方案成本的因素分析

Optimal Capital Structures in a Kind of Joint Ventures Cost Analysis of Equity Incentive Plan

同时，除高管股权激励比例外，股权激励方案中的有效期与上市公司业绩呈负相关关系，激励模式的选择对上市公司业绩的影响不大。

At the same time , except the equity incentives proportion , the period of validity is inversely related to the listed company performance , and the relationship between incentives model and company performance is negligible .