Research On Implementation Effect And Optimization Of Equity Incentive Scheme Of Supor Company

Since the 1970s,many companies in developed countries have adopted the equity incentive system,which has played a good role.Now the equity incentive system has become a topic of discussion in contemporary accounting,economy,finance and other fields.China officially completed the reform of equity division in 2006,and the relevant system was formulated and improved.More and more companies have begun to design and use equity incentive mechanisms to encourage and store more quality core talents.The developed capitalist countries implement the equity incentive system in order to alleviate the principal-agent contradiction caused by the separation of ownership and management rights,in an attempt to regulate the disputes between shareholders and managers,and jointly promote the improvement of enterprise performance.In the process of implementation,problems caused by imperfect equity incentive system and company governance structure,lack of external supervision management and insufficient markct effectiveness have attracted much attention.The reason why Supor was chosen as an example to study whether the implementation of the stock incentive plan could promote the development of the company is because of this company,like most manufacturing private companies,has experienced a process of small to large and has a common character.The situation covered in the introduction of the stock option incentive system is relatively comprehensive.The plan has gone through two stages.It has changed from a family holding stage to a foreign-owned holding enterprise.During this period,the formulation and implementation of three sets of equity incentive schemes have also been different.The company currently belongs to the leading level in its industry.Although the introduction of equity incentive mechanisms by companies is not very early,its incentive system has gone through the road of transformation from a simple stock period system to a restricted stock and other forms of joint action.In order to give other companies in the small appliance industry some reference.Based on the case study method and combined with many other research methods,thc aim of this study is to analyze the effect of three sets of equity incentives from different perspectives.Acccording to the research results,the second and third set of equity incentive schemes are better than the first one in terms of both scheme design and implementation effect.From this point of view,this paper extracts some meaningful parts of the case,finds out the problems and puts forward some Suggestions.