摘要
高科技企业的可持续发展离不开技术人员的智力资本投入,其价值与作用并不亚于有形资本投入。从知识的构成视角出发,提出要解决隐形资本与显性资本控制人天然分离的矛盾,需要将技术人员与高科技企业“绑定”。通过分析我国资本市场相关统计资料,发现高科技企业针对技术人员的股权激励机制中存在股权激励工具单一、缺乏有针对性的股权激励计划、技术人员持股比例差异较大以及业绩条件设置不合理等问题。结合我国的市场条件与政策法规背景提出,在制定和实施股权激励计划时,企业可以尝试将现金型激励与股权型激励相结合,对企业发展和行业情况作出准确研判,挑选能够衡量技术人员业绩的指标,设置针对多层次技术人才的股权激励计划,从而最大限度的发挥激励效用。
The sustainable development of high-tech enterprises can not be separated from the investment of intellectual capital by technicians,which value and function are no less than that of tangible capital.From the perspective of knowledge formation,this paper points out that in order to solve the contradiction between invisible capital and dominant capital controllers,it is necessary to"bind"technicians to high-tech enterprises.Through the analysis of the relevant statistics of China's capital market,it is found that there are some problems in the equity incentive mechanism of high-tech enterprises for technicians,such as single equity incentive tools,lack of targeted equity incentive plans,large differences in the proportion of technicians and unreasonable performance conditions.Based on the market conditions and the background of policies and regulations in China,it is proposed that when formulating and implementing equity incentive plans,enterprises can try to combine cash incentive with equity incentive,make accurate judgments on enterprise development and industry situation,select indicators that can measure the performance of technical personnel,and set up multi-level technical personnel equity incentive plan,so as to maximize the incentive effects.
作者
诸映红
雎华蕾
Zhu Ying-hong;Ju Hua-lei(Shaanxi Baimei Gene Co.,Ltd.,Xi’an 712000,China;School of Economics,Northwest University of Politics and Law,Xi’an 710122,China)
出处
《陕西行政学院学报》
2019年第4期112-117,共6页
Journal of Shaanxi Academy of Governance
基金
陕西省科技厅软科学一般项目(2018KRMO16)
陕西省教育厅2019年度专项科学研究计划(19JK0874)
关键词
股权激励
高科技企业
技术人员
equity incentive
high-tech enterprises
technicians
