The Research On Equity Incentive Of Small And Medium

Educational informationization is a major strategic measure for the development of China.National "2017 education information work points" mentioned that the information technology and the education technology should be highly converged,and more and more enterprises have seized these opportunities,took part in the internet education information industry.Small and medium-sized internet education Information enterprise is that which practiced the number of employees,total assets and sales in a certain scale through the network technology to information education resources to the public to promote and obtain certain benefits of the enterprise.In order to obtain long-term development,small and medium-sized internet education information enterprise should have the following conditions:First,there are core teaching methods,students could learn full of interest and initiative;Secondly,there must be a sound product system.For the needs of the education market to provide products and services;thirdly,there should be established a sound internal management and incentive mechanism.So the talent is the key to the participation of small and medium-sized internet education informatization enterprises in market competition.Talent retention is the key to the development of small and medium-sized internet education information enterprises.In modern economic society,equity incentive is considered to be an effective solution to the problem of principal-agent measures.As an effective way to motivate employees,equity incentives are often used to provide long-term incentives for employees by business owners,so that employees could participate in business management and management by the perspective of business owners,in order to avoid employees’ the short-sighted behavior.The equity incentive allows employees to enjoy the rights and interests of the equity,so that the company’s long-term development and the interests of employees tied together to stimulate the initiative and enthusiasm of the staff work to a certain extent,to achieve a win-win between the employees and companies,the staff got profit While the company got the maximizing business efficiency.Exampled on YM Education Technology Co.,Ltd.,This paper studied the incentive mechanism of small and medium-sized Internet education information enterprise.Based on the theories of incentive theory and human capital theory,this paper analyzed the advantages and disadvantages,and the applicability of the nine kinds of equity incentive patterns in the domestic market,based on the study of domestic and foreign literature on equity incentive.The adaptation mechanism of China’s small and medium-sized internet education information enterprises,the main factors that affect the equity incentive to implement the obstacles to equity analysis conducted a theoretical analysis.On the basis of theoretical analysis,combined with YM Education&Technology Co.,Ltd.,studied the case of the implementation process of equity incentive is carried out.This paper introduced the existing salary structure and ownership structure of the case company,designed the implementation plan of the equity incentive of the company,and expounds the accounting treatment methods,risks and safeguard measures of the company’s equity incentive.The paper argued that it is an effective measure to ensure the implementation of equity incentive for small and medium-sized Internet education informatization enterprises by making scientific equity incentive plan,perfecting the internal system environment and perfecting the external environment.