浅议我国国企改制成果分享中的股权激励

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摘 要
改革开放近30年来，我国的经济发展取得了举世瞩目的成果。然而，伴随着社会财富的增加而发展的还有财富分配的不公和两极分化的加剧，这些都成为影响构建和谐社会的不安定因素，改革发展成果的共享成为政府、学界和民众共同关注的重要议题。国有企业改革作为我国经济体制改革中极其重要的一环，其所创造的社会财富理应成为全民分享改革成果的客体之一。改革成果的分享是利益的初次分配和再分配，以及第三次分配的过程。本文从产权角度出发探讨，探讨在初次分配中产权的激励与约束机制（即股权激励）作为主要的利益相关者（劳动力、管理、技术等生产要素的所有人）参与国企改革成果分享的具体方式的基本理论基础，主要形式以及我国在实施股权激励中遇到的主要问题和解决建议。

关键词：
产权  股权激励  人力产权理论  股票期权  职工持股计划
 

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

目录
摘要 Ⅲ
Abstract Ⅳ
引 言 1
一 、股权激励制度的主要理论基础 3
（一）利益相关者理论 3
（二）委托-代理理论 3
（三）双因素经济论 4
（四）人力资本理论 4
（五）人力产权理论 5
二 、我国国有企业实施股权激励制度的主要方式 6
（一）股票期权 6
（二）管理层收购 7
（三）职工持股计划 7
三 、我国国有企业实施股权激励制度的特点及存在的主要问题 9
（一）我国国有企业实施股权激励制度的特点 9
（二）我国国有企业实施股权激励过程中存在的主要问题 10
1. 国有企业“内部人控制”现象严重，公司治理结构尚待完善 10
2. 缺乏竞争性的职业经理人市场 11
3. 缺乏有效的业绩评价体系 11

四、对完善我国国有企业股权激励制度建议 12
（一）加强公司内部约束机制，完善公司治理结构 12
（二）建立竞争性职业经理人市场 12
（三）建立有效的业绩评价体系 13
结  语 14
参考文献 15
致  谢 16

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