Research On J Company On Equitu Incentive Plan

The paper selects relevant Listing Corporation since 1 January 2009 to 31 December 2012 as the research sample. These companies have announced the implementation of or have completed the implementation of incentive equity is in the past four years.This paper first introduces the distribution of equity incentive model of these companies andthe number of companies' distribution of the four years. Then introduce these Sample Firms industry distribution, company total assets from the company perspective. Finally, introduce the company's industry distribution and the company's total assets from the perspective of corporate identity. Through the above description, the results show that, at present, China's listed companies will mainly stock options this incentive model. The implementation of equity incentive companies generally small scale, the incentive degreegenerally accounted for 3.8% of total share capital, effective incentive period of 5 years in general, incentive subject matter sources through the issuance of the form.After the introduction of the Listing Corporation in the implementation of equity incentive status, the paper compares the implementation of equity incentive companies and not the implementation of equity incentive companies ROE. To conclude, the implementation of equity incentive to enhance the performance of the company is effective.At last, combined with the author's company(hereinafter referred to as J company) present situation, this paper designs a set of implementation of stock option scheme for J company, andthe implementation of the program results are evaluated.The conclusion of this paperis: the implementation of equity incentive to enhance the performance of the company is effective; stock option is the best incentive mode of J company.