长安汽车股权激励对利润的影响.docxVIP

PAGE PAGE 8 长安汽车股权激励对利润的影响 会计学 摘要：日前，经济的飞速发展，越来越多民营企业快速发展，国有企业大都进行改革，各个行业竞争日益激烈，为改善企业现状,股权激励制度被越来越多的企业所推崇和采用，汽车行业亦不例外，为企业长期发展,如何更加完善现有股权激励制度，成为越来越多企业高管关注的焦点。因此，本篇文章以长安汽车股份有限公司作为研究对象，结合长安汽车2010-2017年的财务数据，综合其他利润影响因素，研究长安汽车营业利润，实施股权激励制度对长安汽车有限公司利润的影响，分析现有股权激励模式，发现问题，解决问题，完善公司的股权激励制度实现更好的盈利。本文主要才用了指标分析法、文献调查法，对比分析法对财务数据分析法进行分析。通过此次分析，发现长安汽车实施股权激励在其他影响利润的因素可控的前提下激励了利润的增长，但现有股权激励模式以及实施年限等仍然存在很多问题，例如实施年限较为短，不利于企业对员工的长期激励；对高新技术人员激励不到位等。本研究从长安汽车股权激励现有模式，结合长安汽车现状提出以下政策建议：股权模式应采用多元化模式，对高新技术人员应建立更为完善的业绩考核机制以及将股权激励制度与长安汽车企业文化融合，实现更加长远的发展。 关键词：长安汽车；股权激励；营业利润； The influence of equity incentive on profit of changan automobile Abstract: Recently, the rapid development of economy, more and more rapid development of private enterprises, state-owned enterprise reform, the increasingly fierce competition in the industry, in order to improve the enterprise the status quo, equity incentive system was regarded by more and more enterprises and use, the car industry is no exception, for the long-term development of the enterprise, how to perfect the existing equity incentive system, more and more become the focus of corporate executives. Therefore, this article to Changan automobile co, LTD as the research object, combined with Changan automobile financial data from 2010 to 2018, comprehensive profit of other influencing factors, the Changan automobile operating profit, the implementation of equity incentive system for Changan automobile co, LTD, the influence of the profit, analysis the existing equity incentive model, found the problem, solve the problem, improve the companys equity incentive system to achieve better profits. This paper mainly used index analysis method, literature survey method, comparative analysis method to analyze the financial data analysis. Through this analysis, it is found that the implementation of equity incentive by Chang an automobile has stimulated the growth of profits under the premise that other factors affecting profits are controllable. The incent