作者赵怡
姓名汉语拼音ZhaoYi
学号2020000008142
培养单位兰州财经大学
电话19909445086
电子邮件3401342467@qq.com
入学年份2020-9
学位类别专业硕士
培养级别硕士研究生
一级学科名称会计
学科代码1253
第一导师姓名高天宏
第一导师姓名汉语拼音Gao Tianhong
第一导师单位兰州财经大学
第一导师职称教授
第二导师姓名邢铭刚
第二导师姓名汉语拼音XingMinggang
第二导师单位华龙证券股份有限公司
第二导师职称中国注册资产评估师
题名创新驱动视角下广联达股权激励绩效研究
英文题名Research on equity incentive Performance of Glodon from the perspective of innovation drive
关键词股权激励 创新驱动 财务绩效 经济增加值 创新绩效
外文关键词Equity incentive ; Innovation-driven ; Financial performance ; EVA ; Innovative performance
摘要

2022年政府工作报告中提出实施创新驱动发展战略,坚持科技自立自强。只有通过创新掌握核心技术,高新技术企业才能在竞争越来越激烈的市场中立足。随着注册制的全面推进,企业更倾向于选择股权激励这一长期激励机制,并进入了“常态化”时代。通过股权激励提升企业战略制定的长远性,增强其创新能力,进而提企业绩效,保障企业的长期可持续发展。

本文从创新驱动视角出发,选取高新技术企业广联达为案例企业,对国内外关于股权激励、创新驱动和企业绩效的研究现状、相关概念和理论进行整理总结。其次,分析创新驱动视角下股权激励对企业绩效的作用机制随后,对广联达公司简介、股权激励动因及三次股权激励情况进行介绍在此基础上,从财务绩效、经济增加值以及创新绩效三方面全面分析广联达股权激励计划对企业绩效的影响。结果表明其三次股权激励总体上给广联达企业绩效带来了积极的影响。最后总结其激励方案设计的不足,并针对性的提出建议。

通过分析对广联达三次股权激励得出以下结论:第一,方案设计视角,广联达三次股权激励方案随着企业发展不断变化,有逐步优化的趋势,但部分要素设计需进一步改善;第二,动因和激励效果视角,广联达以优化业务结构、吸引和留住优秀人才提升创新能力及企业绩效为目的的股权激励,其实施显著提升了员工的工作效率,实现了企业绩效的提升。其中2020年股权激励方案的实施效果最佳;第三,企业发展视角随着企业进一步发展,广联达股权激励方案仍存在优化空间,本文针对广联达股权激励的不足提出了合理设定行权条件细化个人考核标准进一步扩大激励规模重视激励对象反馈意见的四点建议。同时,广联达的股权激励方案解决了一些共性问题,可以对同类型软件信息服务企业提供借鉴。

英文摘要

In the Report on the Work of the Government in 2022, it was proposed to implement the strategy of innovation-driven development and uphold self-reliance in science and technology. Only by mastering core technology through innovation can high-tech enterprises gain a foothold in the increasingly competitive market. With the comprehensive promotion of registration system, enterprises are more inclined to choose the long-term incentive mechanism of equity incentive, and enter the "normalization" era. Through equity incentive, the long-term strategy formulation of enterprises can be improved, their innovation ability can be enhanced, and corporate performance can be improved to ensure long-term sustainable development of enterprises.

From the perspective of innovation drive, this paper selects Glodon, a high-tech enterprise, as a case study to sort out and summarize the research status, related concepts and theories of equity incentive, innovation drive and enterprise performance at home and abroad. Secondly, it analyzes the mechanism of equity incentive on enterprise performance from the perspective of innovation drive. Then, the company profile, equity incentive motivation and three equity incentives are introduced. On this basis, it comprehensively analyzes the influence of Glodon equity incentive plan on enterprise performance from three aspects: financial performance, economic added value and innovation performance. The results show that the three equity incentives have a positive impact on the corporate performance of Glodon. Finally, summarize the deficiency of incentive scheme design, and put forward some suggestions.

Based on the analysis, the following conclusions are drawn: First, from the perspective of scheme design, the scheme of Glodon's third equity incentive is constantly changing with the development of the enterprise, with a trend of gradual optimization, but some elements need to be further improved; Second, from the perspective of motivation and incentive effect, the implementation of Gloglodon's equity incentive aimed at optimizing business structure, attracting and retaining outstanding talents, improving innovation ability and corporate performance has significantly improved employees' work efficiency and achieved the improvement of corporate performance. Among them, the implementation effect of equity incentive plan in 2020 is the best; Thirdly, from the perspective of enterprise development, with the further development of the enterprise, there is still room for optimization of the equity incentive plan of Glodon. In view of the lack of equity incentive of Glodon, this paper puts forward four suggestions, including setting reasonable exercise conditions, refining individual assessment criteria, further expanding incentive scale and attaching importance to the feedback of incentive objects. At the same time, Glodon's equity incentive scheme solves some common problems, which can provide reference for similar software information service enterprises.

学位类型硕士
答辩日期2023-05-21
学位授予地点甘肃省兰州市
语种中文
论文总页数76
参考文献总数64
馆藏号0005270
保密级别公开
中图分类号F23/999
文献类型学位论文
条目标识符http://ir.lzufe.edu.cn/handle/39EH0E1M/34386
专题会计学院
推荐引用方式
GB/T 7714
赵怡. 创新驱动视角下广联达股权激励绩效研究[D]. 甘肃省兰州市. 兰州财经大学,2023.
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