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自从2014年6月证监会发布《关于上市公司实施员工持股计划试点的指导意见》以来,上市公司纷纷发布了员工持股计划。员工持股计划一直被上市公司称为长效激励的一把利器,而对于高新科技企业激励效果更为显著。所以本文以2015年洲明科技的员工持股计划为例,介绍了员工持股计划的背景和具体实施情况,通过事件研究法研究了员工持股计划实施对于股票日回报率的影响来论证市场对于员工持股计划积极乐观的态度,为其他企业的员工持股提供借鉴参考意见。
Since the issuance of the Guiding Opinions on Pilot Implementation of Employee Stock Ownership Plans by Listed Companies in June 2014, listed companies have released employee share ownership plans. Employee stock ownership plan has been listed companies as a long-term incentive of a weapon, and incentives for high-tech enterprises more pronounced. Therefore, this article takes Chau Ming Technology’s Employee Stock Ownership Plan in 2015 as an example to introduce the background and specific implementation of Employee Stock Ownership Plan, and to study the impact of employee stock ownership plan on the stock return rate through event research method. Positive and optimistic about the employee stock ownership plan for other companies to provide reference for employees holding reference.