我國(guó)國(guó)企改制成果分享中的股權(quán)激勵(lì)
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摘 要
改革開(kāi)放近30年來(lái)，我國(guó)的經(jīng)濟(jì)發(fā)展取得了舉世矚目的成果。然而，伴隨著社會(huì)財(cái)富的增加而發(fā)展的還有財(cái)富分配的不公和兩極分化的加劇，這些都成為影響構(gòu)建和諧社會(huì)的不安定因素，改革發(fā)展成果的共享成為政府、學(xué)界和民眾共同關(guān)注的重要議題。國(guó)有企業(yè)改革作為我國(guó)經(jīng)濟(jì)體制改革中極其重要的一環(huán)，其所創(chuàng)造的社會(huì)財(cái)富理應(yīng)成為全民分享改革成果的客體之一。改革成果的分享是利益的初次分配和再分配，以及第三次分配的過(guò)程。本文從產(chǎn)權(quán)角度出發(fā)探討，探討在初次分配中產(chǎn)權(quán)的激勵(lì)與約束機(jī)制（即股權(quán)激勵(lì)）作為主要的利益相關(guān)者（勞動(dòng)力、管理、技術(shù)等生產(chǎn)要素的所有人）參與國(guó)企改革成果分享的具體方式的基本理論基礎(chǔ)，主要形式以及我國(guó)在實(shí)施股權(quán)激勵(lì)中遇到的主要問(wèn)題和解決建議。

關(guān)鍵詞：
產(chǎn)權(quán) 股權(quán)激勵(lì) 人力產(chǎn)權(quán)理論 股票期權(quán) 職工持股計(jì)劃


On restructuring China's state-owned enterprises to share the results of the equity incentive

Abstract
Reform and opening up over the past 30 years, China's economic development has attracted worldwide attention results. However, along with the increase of social wealth is also available in the development of the unfair distribution of wealth and the worsening polarization, these have become impact of building a harmonious society unstable factors, the outcome of the reform, development and sharing of government, academia and the public of common concern Important issues. State-owned enterprise reform in China's economic system reform as an extremely important part of their social wealth created by all the people should share the results of the reform to become the object of one. The results of the reform is to share the interests of the initial distribution and redistribution, and the third allocation process. This article from the perspective of property rights, in the initial distribution of property rights in the incentive and restrictive mechanism (that is, equity incentive) as the main stakeholders (labor, management, technology and other production factors in all) to share the results of the reform of state-owned enterprises involved in the specific way The basic theoretical foundation, and our main form of equity incentives in the implementation of the major problems encountered and solutions proposed.

Key Word: Property Rights;Equity incentive;Human property rights theory,;Stock Options, Employee Stock Ownership Plan




目錄
摘要 Ⅲ
Abstract Ⅳ
引 言 1
一 、股權(quán)激勵(lì)制度的主要理論基礎(chǔ) 3
（一）利益相關(guān)者理論 3
（二）委托-代理理論 3
（三）雙因素經(jīng)濟(jì)論 4
（四）人力資本理論 4
（五）人力產(chǎn)權(quán)理論 5
二 、我國(guó)國(guó)有企業(yè)實(shí)施股權(quán)激勵(lì)制度的主要方式 6
（一）股票期權(quán) 6
（二）管理層收購(gòu) 7
（三）職工持股計(jì)劃 7
三 、我國(guó)國(guó)有企業(yè)實(shí)施股權(quán)激勵(lì)制度的特點(diǎn)及存在的主要問(wèn)題 9
（一）我國(guó)國(guó)有企業(yè)實(shí)施股權(quán)激勵(lì)制度的特點(diǎn) 9
（二）我國(guó)國(guó)有企業(yè)實(shí)施股權(quán)激勵(lì)過(guò)程中存在的主要問(wèn)題 10
1. 國(guó)有企業(yè)“內(nèi)部人控制”現(xiàn)象嚴(yán)重，公司治理結(jié)構(gòu)尚待完善 10
2. 缺乏競(jìng)爭(zhēng)性的職業(yè)經(jīng)理人市場(chǎng) 11
3. 缺乏有效的業(yè)績(jī)?cè)u(píng)價(jià)體系 11

四、對(duì)完善我國(guó)國(guó)有企業(yè)股權(quán)激勵(lì)制度建議 12
（一）加強(qiáng)公司內(nèi)部約束機(jī)制，完善公司治理結(jié)構(gòu) 12
（二）建立競(jìng)爭(zhēng)性職業(yè)經(jīng)理人市場(chǎng) 12
（三）建立有效的業(yè)績(jī)?cè)u(píng)價(jià)體系 13
結(jié) 語(yǔ) 14
參考文獻(xiàn) 15
致 謝 16


參考文獻(xiàn)
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