摘要
首先,文章分析了物流行业实施股权激励计划的背景,对韵达实施股权激励计划进行详细地描述;其次,运用指标分析法,对韵达股份实施股权激励计划前后的财务指标(盈利能力、偿债能力、营运能力)和非财务指标(创新能力、市场份额及服务质量、人员结构)进行分析,最后,得出了两期的股权激励计划对韵达股份的营运能力、偿债能力有一定的影响,但是对盈利能力并没有效果以及对韵达股份非财务绩效有显著效果的结论。
Firstly,this paper analyzes the background of the implementation of equity incentive plan in the logistics industry.Secondly,it describes in detail the implementation of equity incentive plan in Yunda.Thirdly,it uses the index analysis method to analyze the financial indicators(profitability,solvency and operation ability)and non-financial indicators(innovation ability,market share,service quality and personnel structure)before and after the implementation of equity incentive plan in Yunda.Finally,it comes to the conclusion that the two-phase equity incentive plan has a certain impact on the,operating capacity and solvency of Yunda shares,but has no effect on profitability and has a significant effect on the non-financial performance of Yunda shares.
作者
陶宝山
龚雨
TAO Baoshan;GONG Yu(School of Economics and Management,Zhejiang Sci-Tech University,Hangzhou 310018,China)
出处
《物流科技》
2022年第19期51-54,共4页
Logistics Sci-Tech
关键词
股权激励
物流企业
指标分析法
equity incentive
logistics enterprises
index analysis method