华宇软件股权激励案例研究

华宇软件股权激励案例研究摘要上市公司为了有效解决委托代理问题，提高员工的工作积极性，通常会使用股权激励作为主要激励方式，由于早期缺乏相关规章政策的指引，我国股权激励没有得到广泛运用，随着我国股权激励制度逐渐完备，越来越多的公司推行股权激励计划，但仍然存在很多问题。本文对股权激励进行深入研究，能够丰富我国上市公司股权激励的理论研究，为公司推行股权激励提供一定的参考。本文以华宇软件为例，从该公司两次不同股权激励方案设计内容方面进行研究，阐述了其股权激励实施的效果，总结了股权激励方案中主要存在权激励模式单一、股权激励的考核时间跨度相对较短、行权条件过低和业绩考核指标单一等不足之处，并针对此不足提出相应的建议：一是采用多元化的激励模式组合，二是延长股权激励期限，三是制定合理的行权条件，四是制定多元化业绩考核体系。【关键词】华宇软件股权激励实施效果ABSTRACTListed companies in order to effectively solve the principal-agent problem,improve the staff's work enthusiasm,equity incentive is usually used as the mainincentive way,due to the lack of related regulations and policy guidance,early equityincentive has not been widely used in our country,along with our country graduallyperfect incentive system,more and more companies to implement equity incentiveplan,but there are still many problems.In this paper,in-depth research on equityincentive can enrich the theoretical research on equity incentive of listed companies inChina,and provide some reference for companies to carry out equity incentive.Huayu software,for example in this article,from the two different equityincentive plan design content,expounds its effect on the implementation of equityincentive,summarizes the equity incentive plan mainly exist in the right single,equityincentive mode of a relatively short time span,exercise to test the low andperformance indicators such as single deficiency,In view of this deficiency,corresponding suggestions are put forward:first,adopt diversified incentive modecombination;second,extend the period of equity incentive;third,formulatereasonable exercise conditions;fourth,formulate diversified performance appraisalsystem.[Key wordsI Huayu Software Equity incentives Implementation effect目录前言…第一章股权激励相关概述及理论2第一节股权激励含义及要素2第二节股权激励模式..2一、股票期权.....二、限制性股票.3三、股票增值权....3四、虚拟股票......3第二章华宇软件股权激励方案分析4第一节华宇软件简介...4第二节华宇软件实施股权激励动因....4一、吸引技术人才、稳固企业优秀骨干.·二、将员工利益与企业利益相结合.·..….5第三节华宇软件股权檄励方案分析....................5一、股票期权激励方案内容介绍.…5二、限制性股票激励方案介绍...7第三章华宇软件股权激励实施效果分析.·9第一节股权激励模式选择9第二节公司效益分析.......9第三节人员变动分析......10第四章华宇软件股权激励存在的问题及建议13第一节存在的问题........…13一、股权激励模式单一13二、股权激励的考核时间跨度相对较短....13三、行权条件过低.14四、业绩考核指标单一..14第二节针对问题提出的建议..。14一、采用多元化的激励模式组合..14二、延长股权激励期限.…15三、制定合理的行权条件..15四、制定多元化业绩考核体系......16结论.17致谢....18参考文献.....19v