我国上市公司高管薪酬激励机制研究.doc
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我国上市公司高管薪酬激励机制研究,13400字我自己的毕业论文，确保原创，仅在本站独家提交，大家放心下载使用摘要 随着市场经济的发展和高管薪酬数据的渐次披露，高管薪酬问题越来越多地受到学术界和实业界的关注。西方发达市场经济国家公司高管的巨额薪酬引发了机构投资者和监管机构的注意，学术界更是对高管薪酬作了大量的理论和实证研究...
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我国上市公司高管薪酬激励机制研究
13400字
我自己的毕业论文，确保原创，仅在本站独家提交，大家放心下载使用
摘要 随着市场经济的发展和高管薪酬数据的渐次披露，高管薪酬问题越来越多地受到学术界和实业界的关注。西方发达市场经济国家公司高管的巨额薪酬引发了机构投资者和监管机构的注意，学术界更是对高管薪酬作了大量的理论和实证研究，确定合理的高管薪酬己成为公司治理领域的重要课题。高管薪酬问题的产生源于现代企业所有权和控制权的相互分离，所有者与公司高管之间存在着目标不一致、利益不兼容、信息不对称等问题，现代企业经营的复杂性和不确定性更是加剧了这一问题的严重性，而通过设计和执行一份良好的薪酬方案，可以有效地解决上述问题。在知识经济的今天，企业之间的竟争实际上是人才之间的竟争，高管尤其是优秀的高管己成为企业的核心资源，鉴于高管人力资本的特殊性，如何有效地激励、吸引高管进而增进企业的利益己成为企业发展的关键，高管薪酬正是起着这样一种作用。
本文从分析高管薪酬入手，研究高管薪酬激励方面存在的问题：薪酬的外部监管不够，披露存在不足；薪酬结构不合理，形式单一；管理者的业绩指标缺乏全面性、科学性和发展性；公司治理结构不合理，并且针对这些问题提出改进建议，例如完善薪酬激励机制，优化薪酬结构；建立合理的业绩衡量指标体系；完善薪酬激励约束机制。
关键词：上市公司 高管薪酬 激励机制
Research on the incentive mechanism of China's listing Corporation
executive compensation
Abstract: With the development of market economy and release of executive compensation data, there comes more and more consideration both from academia and industry. In western developed market economy, the mint executive compensation brings the attention from institution investors and supervising institution, there are more and more theoretical and empirical research on executive compensation, it becomes an important subject to ascertain sound executive compensation. Executive compensation problem derives on the separation of ownership and control in modern enterprises; there are many problems such as different objective, incompatible benefit, information asymmetry which exist in modern enterprises between owners and executives. The complexity and uncertainty of operating enterprise urged the ponderance of this problem; we can solve it through designing and carrying out a benign compensation scheme. In knowledge economy era, the competition among enterprises in essence is the competition of person with ability; executive especially excellent executives become the core resource of modern enterprise, because of the particularity of executive human capital, how to motivate, attract executive and enhance the profits of enterprises is key to development of enterprises, furthermore, executive compensation has this effect.
This paper starting from the analysis of executive compensation，studys on problems of executive compensation incentive:the compensation of external supervision is not enough and salary disclosure problems;unreasonable salary structure and the structure of a single;performance management's lack of a comprehensive, scientific and development;corporate governance structure is not reasonable.And put forward suggestions to solve these problems,such as consummating salary incentive mechanism,and salary structure optimization; establishing reasonable performance measure index system; improving the incentive and restraint mechanism.
Key word:：Listing Corporation,Executive compensation,Incentive mechani
目录
引言……………………………………………………………………1
第一章 相关概述………………………………………………………2
1.1上市公司……………………………………………………………………2
1.2高管范围的界定……………………………………………………………2
1.3薪酬的概念及作用…………………………………………………………2
1.3.1薪酬的概念……………………………………………………………2
1.3.2薪酬的作用……………………………………………………………3
1.3.3高管薪酬的组成………………………………………………………3
1.4激励机制……………………………………………………………………3
1.4.1薪酬激励的构成………………………………………………………3
1.4.2薪酬激励的手段………………………………………………………4
第二章 我国上市公司高管人员薪酬激励机制的现状及存在问题6
2.1我国上市公司高管人员薪酬激励制度分析………………………………6
2.2上市公司高管薪酬激励机制存在的问题…………………………………6
2.2.1外部监管力度不够，薪酬披露存在不足……………………………6
2.2.2薪酬结构不合理，形式单一…………………………………………7
2.2.3管理者的业绩考核指标体系缺乏全面性、科学性和发展性………7
2.2.4公司治理制度不合理…………………………………………………8
第三章 我国上市公司高管人员薪酬激励机制的改进建议………10
3.1健全和完善薪酬激励机制，优化薪酬结构………………………………10
3.3.1短期与长期激励相结合，重在长期激励……………………………10
3.3.2内在与外在激励相结合………………………………………………10
3.2建立合理的业绩衡量指标体系……………………………………………11
3.3完善高管薪酬激励约束机..
13400字
我自己的毕业论文，确保原创，仅在本站独家提交，大家放心下载使用
摘要 随着市场经济的发展和高管薪酬数据的渐次披露，高管薪酬问题越来越多地受到学术界和实业界的关注。西方发达市场经济国家公司高管的巨额薪酬引发了机构投资者和监管机构的注意，学术界更是对高管薪酬作了大量的理论和实证研究，确定合理的高管薪酬己成为公司治理领域的重要课题。高管薪酬问题的产生源于现代企业所有权和控制权的相互分离，所有者与公司高管之间存在着目标不一致、利益不兼容、信息不对称等问题，现代企业经营的复杂性和不确定性更是加剧了这一问题的严重性，而通过设计和执行一份良好的薪酬方案，可以有效地解决上述问题。在知识经济的今天，企业之间的竟争实际上是人才之间的竟争，高管尤其是优秀的高管己成为企业的核心资源，鉴于高管人力资本的特殊性，如何有效地激励、吸引高管进而增进企业的利益己成为企业发展的关键，高管薪酬正是起着这样一种作用。
本文从分析高管薪酬入手，研究高管薪酬激励方面存在的问题：薪酬的外部监管不够，披露存在不足；薪酬结构不合理，形式单一；管理者的业绩指标缺乏全面性、科学性和发展性；公司治理结构不合理，并且针对这些问题提出改进建议，例如完善薪酬激励机制，优化薪酬结构；建立合理的业绩衡量指标体系；完善薪酬激励约束机制。
关键词：上市公司 高管薪酬 激励机制
Research on the incentive mechanism of China's listing Corporation
executive compensation
Abstract: With the development of market economy and release of executive compensation data, there comes more and more consideration both from academia and industry. In western developed market economy, the mint executive compensation brings the attention from institution investors and supervising institution, there are more and more theoretical and empirical research on executive compensation, it becomes an important subject to ascertain sound executive compensation. Executive compensation problem derives on the separation of ownership and control in modern enterprises; there are many problems such as different objective, incompatible benefit, information asymmetry which exist in modern enterprises between owners and executives. The complexity and uncertainty of operating enterprise urged the ponderance of this problem; we can solve it through designing and carrying out a benign compensation scheme. In knowledge economy era, the competition among enterprises in essence is the competition of person with ability; executive especially excellent executives become the core resource of modern enterprise, because of the particularity of executive human capital, how to motivate, attract executive and enhance the profits of enterprises is key to development of enterprises, furthermore, executive compensation has this effect.
This paper starting from the analysis of executive compensation，studys on problems of executive compensation incentive:the compensation of external supervision is not enough and salary disclosure problems;unreasonable salary structure and the structure of a single;performance management's lack of a comprehensive, scientific and development;corporate governance structure is not reasonable.And put forward suggestions to solve these problems,such as consummating salary incentive mechanism,and salary structure optimization; establishing reasonable performance measure index system; improving the incentive and restraint mechanism.
Key word:：Listing Corporation,Executive compensation,Incentive mechani
目录
引言……………………………………………………………………1
第一章 相关概述………………………………………………………2
1.1上市公司……………………………………………………………………2
1.2高管范围的界定……………………………………………………………2
1.3薪酬的概念及作用…………………………………………………………2
1.3.1薪酬的概念……………………………………………………………2
1.3.2薪酬的作用……………………………………………………………3
1.3.3高管薪酬的组成………………………………………………………3
1.4激励机制……………………………………………………………………3
1.4.1薪酬激励的构成………………………………………………………3
1.4.2薪酬激励的手段………………………………………………………4
第二章 我国上市公司高管人员薪酬激励机制的现状及存在问题6
2.1我国上市公司高管人员薪酬激励制度分析………………………………6
2.2上市公司高管薪酬激励机制存在的问题…………………………………6
2.2.1外部监管力度不够，薪酬披露存在不足……………………………6
2.2.2薪酬结构不合理，形式单一…………………………………………7
2.2.3管理者的业绩考核指标体系缺乏全面性、科学性和发展性………7
2.2.4公司治理制度不合理…………………………………………………8
第三章 我国上市公司高管人员薪酬激励机制的改进建议………10
3.1健全和完善薪酬激励机制，优化薪酬结构………………………………10
3.3.1短期与长期激励相结合，重在长期激励……………………………10
3.3.2内在与外在激励相结合………………………………………………10
3.2建立合理的业绩衡量指标体系……………………………………………11
3.3完善高管薪酬激励约束机..
