动态股权:共同富裕在企业中实现的制度逻辑与路径探索  

Dynamic Equity:The Institutional Logic and Path Exploration of the Realization of Common Prosperity in Enterprises

作　　者：陈冲 杨自伟 张彩玉 Chen Chong;Yang Ziwei;Zhang Caiyu

机构地区：[1]河南财经政法大学工商管理学院,河南郑州450046

出　　处：《河南大学学报（社会科学版）》2024年第1期26-31,153,共7页Journal of Henan University(Social Sciences）

基　　金：国家社会科学基金项目“价值共创视角下动态股权激励与创业团队持续创造力研究”(19BGL034)阶段性成果;河南省软科学研究项目“危机情境下韧性领导助推创业企业韧性生成机制研究”(232400410156)阶段性成果;河南省高校科技创新团队支持计划(24IRTSTHN027)阶段性成果。

摘　　要：基于对传统股权激励的理论研究及其在企业中的管理实践分析,提出动态股权激励的理论机制能够更具针对性地解决现时企业中的委托-代理问题,提高企业与员工之间激励与约束相容的程度,切实促进企业与员工收入的增加。动态股权在企业实践中的具体应用提升企业员工收入水平,不仅能够扩大共同富裕研究的理论视域,对我国共同富裕战略目标的实现也有重要的实践意义。Since the 18th National Congress of the Communist Party of China,the Party Central Committee has gradually implemented the common prosperity of all peoples in a more important position,and has made new deployment of common wealth goals.Focusing on the major strategic deployment of the Party Central Committee,all strata of society should actively explore the theory and practice path of common prosperity,and promote the early realization of our country's common prosperity strategic goals.On the basis of reviewing and summarizing literature on common prosperity,this study believes that exploring how to improve the income level of employees at the enterprise level can not only expand the theoretical perspective of research on common prosperity,but also have important practical significance for the realization of China's common prosperity strategy goals.Based on the theoretical research on traditional equity incentives and the analysis of practical data in enterprises,it is proposed that the theoretical mechanism of dynamic equity incentives can solve the current agency problem of enterprises in many aspects,improve the compatibility of incentives and relieve constraints between enterprises and employees,and effectively capture the increase in income between enterprises and employees.At the same time,the specific application issues of dynamic equity in enterprises' practice were further explored,which will provide more theoretical ideas and practical guidance for my country to explore the institutional path of achieving common prosperity at the enterprise level.

关 键 词：动态股权 共同富裕 制度逻辑 路径探索 

分 类 号：F270.7[经济管理—企业管理]