全文总字数：10549字
1. 研究目的与意义（文献综述）
（1）目的
由于现代企业所有权和经营权的分离，企业所有者追求股东财富最大化，管理者追求自身利益最大化，导致了一系列的委托代理问题。股权激励作为一种长期激励制度，通过使企业高级管理人员或优秀员工持有股权，让他们以股东的身份参与企业的经营管理，以形成共享收益、共担风险的利益共同体，从而促进企业长期稳定发展。另一方面，当前社会人才竞争十分激烈，简单的薪酬制度无法为企业保留核心员工，通过实施股权激励，企业可以提高团队凝聚力，吸引更多优秀员工，提高核心竞争力。
本文旨在通过对s公司股权激励方案的实施情况进行研究，结合激励理论、代理理论、人力资本理论等多种理论，分析该方案的实施情况和效果，探讨股权激励与企业业绩的相关性，以s公司的案例分析如何优化股权激励方案，从而更好地发挥股权激励的作用。
2. 研究的基本内容与方案
（1）基本内容及目标
本文的基本内容如下：
第1章 绪论
3. 研究计划与安排
2019.12.1——2019.12.10 查阅资料，初步选题
2019.12.11——2020.3.11 确定选题
2020.03.12——2020.03.19 完成开题答辩
4. 参考文献（12篇以上）
[1] sun liu. the impact of equity incentive plans onanalysts’ earnings forecasts and stock recommendations for chinese listedfirms: an empirical study[j]. journal of international accounting.2017
摘要：using asample of 932 listed firms and 2492 firm-year observations during the period of2008–2014, this paper investigates the impact of equity incentive plans (eips)on the information environment of financial analysts, as reflected in theprominent analysts’ outputs – earnings forecasts and stock recommendations, inchina’s unique corporate setting. it finds that analysts’ forecast accuracy isnoticeably higher for listed firms with higher levels of managementcompensation in the form of eips. in addition, financial analysts are morelikely to issue favourable stock recommendations for listed firms grantingmanagement stock options. moreover, analysts’ forecast accuracy (dispersion/bias)appears to be considerably improved (reduced) when listed firms choose to userestricted stock units (rsus), instead of stock options, in their eips,suggesting that the two types of equity incentives – stock options or rsus –have different impacts on analysts’ earnings forecasts. overall, the empiricalresults of this study are consistent with the alignment view of managerialincentives. this study also shows that not all equity incentives have the samealignment effect. indeed, compared to rsus, the alignment effect of stockoptions is likely to be offset by managers’ short-term opportunity behaviours.
[2]feliana y.,lianggono f. is the stock optioneffective to maintain key management? evidence from indonesia listedcompanies[c].proceedings of the 17th international symposium on management.2020
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