员工股权激励:一项反思性的案例研究  

Employee Stock Incentive:A Case Study for Reflection

作　　者：顾琴轩[1] 石金涛[1] 

机构地区：[1]上海交通大学安泰经济与管理学院,上海200052

出　　处：《管理评论》2007年第10期30-36,共7页Management Review

基　　金：国家自然科学基金面上项目资助(70472061)

摘　　要：本文以解剖麻雀的方式,聚焦XY股份公司的员工股权方案,应用访谈和问卷调查方法,将调查对象分成对比研究的A、B两组,实证分析该公司在一定阶段内实施的基于利润分享的员工股权激励效果。研究发现,与一般的短期性报酬不同,利润分享对员工态度和行为的影响具有特殊性,并发现,在利润分享制度下,管理信任度对员工组织承诺和个人绩效作用重大。为此,论文研究提出:管理层取得员工的信任是发挥员工股权激励作用的关键。Highlighting on XY stock company as a typical case,the paper empirically studies the incentive effectiveness of the employee stock program based on the profit-sharing that XY company implements,by applying interview and questionnaire survey in which the respondents are divided into comparative groups A and group B.The study finds that profit-sharing has specific influence on work attitude and behavior of employees,which is different from influence of short term reward.Furthermore,the study finds that management trust has significant effect on organizational commitment and job performance in profit-sharing program.Therefore,the study concludes gaining trusts from employees is the key for stock incentive to play its role.

关 键 词：利润分享 员工股权激励 报酬 

分 类 号：F272.92[经济管理—企业管理]