股权激励政策对国有企业价值共创文化建设的影响研究——以BG公司为例  

Research on the Impact of Equity Incentive Policies on the Construction of Value Co-creation Culture in State-owned Enterprises:A Case Study on BG Company

作　　者：张川[1,2,3] 罗文波 范松林 刘杰[1] Zhang Chuan;Luo Wenbo;Fan Songlin;Liu Jie

机构地区：[1]上海海事大学 [2]上海电力大学 [3]上海电机学院 [4]上海国家会计学院

出　　处：《管理会计研究》2023年第3期74-80,共7页MANAGEMENT ACCOUNTING STUDIES

基　　金：上海市哲学社会科学规划课题(2022BGL011):推动共同富裕进程中三次分配的公平与效率问题研究。

摘　　要：企业价值共创文化建设对促进国有企业高质量发展和推动我国共同富裕进程起着关键作用。股权激励作为企业提升员工积极性的一种管理手段,是否有助于企业价值共创文化的构建,以及如何推动企业价值共创文化的建设值得深入探讨。文章以大型国有企业BG公司为对象,研究了股权激励对价值共创文化构建的机制分析。研究表明,公平的股权激励政策可以通过提升员工的奋斗精神、合作意识和主人翁姿态,来推动企业价值共创文化的构建。文章丰富了股权激励经济后果的文献,同时对国有企业价值共创文化的构建提供一定的借鉴意义。The construction of corporate value co-creation culture plays a key role in promoting the high-quality development of state-owned enterprises and promoting the process of common prosperity in China.As a management tool for enterprises to enhance employee motivation,it if of value to explore whether equity incentive can contribute to the construction of a corporate value co-creation culture,and how to promote the construction of a corporate value co-creation culture.This article takes BG Company,a large state-owned enterprise,as the object to study the mechanism of equity incentives on the construction of value cocreation culture.Research has shown that fair equity incentive policies can promote the construction of a corporate value co-creation culture by enhancing employees'spirit of struggle,cooperation awareness,and ownership posture.This article enriches the literature on the economic consequences of equity incentives,and provides certain reference for the construction of value co-creation culture in state-owned enterprises.

关 键 词：股权激励 国有企业 价值共创文化 共同富裕 

分 类 号：F272.92[经济管理—企业管理] F426.31[经济管理—国民经济] F270