摘要
文章以美的集团为研究对象,首先论述了美的集团历次股权激励的具体情况,进而对其股权激励实施的动机和效应进行了综合分析。研究发现,美的集团股权激励实施的动机为:吸引和稳定人才、降低激励成本和满足整体战略需求。此外,股权激励实施期间,偿债能力和盈利能力表现平稳,发展能力则呈现出波动及略有下滑的趋势。
Taking Midea Group as the research object,this paper first discusses the specific situation of Midea Group’s previous equity incentives,and then conducts a comprehensive analysis of the motivation and effect of the implementation of equity incentives.The research found that the motivation of Midea Group’s equity incentive implementation is to attract and stabilize talents,reduce incentive cost and meet the overall strategic needs.In addition,during the implementation of equity incentive,the performance of solvency and profitability is stable,while the development ability shows a trend of fluctuation and a slight decline.
作者
陈健
李晓卫
Chen Jian;Li Xiaowei(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China;College of Finance,Nanjing Agricultural University,Nanjing 210095,China)
出处
《江苏科技信息》
2020年第13期27-29,共3页
Jiangsu Science and Technology Information
基金
江苏高校哲学社会科学研究基金,项目名称:管理层权力视角下的股权激励行权结果研究,项目编号:2018SJA0135
南京林业大学青年科技创新基金,项目名称:高管离职视角下的股权激励实施效应及契约设计研究,项目编号:CX2017016。
关键词
美的集团
股权激励
动机
效应
Midea Group
equity incentive
motivation
effect