上市公司高级管理人员的薪酬激励机制问题研究.doc

摘要:上市公司面对新世纪的机遇与挑战，要求造就高素质的高级管理人员队伍，其关键就是建立和健全高级管理人员的薪酬激励机制，科学合理有效的薪酬激励机制能让高级管理人员队伍发挥出最佳的潜能，为企业创造最大的价值，反之非科学不合理的薪酬激励机制不仅会阻碍企业高级管理人员才能的发挥，还会增加企业的运营成本，甚至导致企业运营失败。针对上市公司高级管理人员的薪酬激励机制问题，本文开篇介绍了上市公司薪酬激励机制的相关概念及文献综述，接着本文阐述了上市公司企业高管薪酬激励的几种模式，然后分析国内外公司企业高管薪酬激励设计的现状问题及差异原因，之后分析上市公司企业高管人员薪酬激励的决定因素，进而，构建出上市公司企业高管人员薪酬激励的指数体系。

关键词：上市公司  企业高管  薪酬激励

ABSTRACT:Listing Corporation face the opportunities and challenges in the new century, requirements of high-quality senior management staff, the key is to establish and improve the salary of senior management personnel incentive mechanism, scientific and reasonable compensation incentive mechanism can make the senior management team to play the best potential, to create the most value for enterprises, and unscientific unreasonable the salary incentive mechanism will not only hinder the enterprise senior management personnel to play, but also increase the operating costs of enterprises, and even lead to business failure. Aiming at the problem of listing Corporation senior management personnel salary incentive mechanism, this paper first introduced the related concept of salary incentive mechanism of listing Corporation and literature, then this paper discusses several models of executive compensation incentive of the listing Corporation, and analysis of the status quo of salary incentive design at home and abroad, the company executives and difference, after analysis of determinants, listing Corporation executives staff incentive and constructs the index system of the listing Corporation, enterprise incentive. 

Key Words：listed company；Business executives；Compensation incentive

我国改革开放的继续和深入以及在全球化市场经济的影响下催生了大大小小数百万家上市企业，高素质的高级管理人员队伍直接影响上市企业经营成败和运营效果，间接影响着当代社会状况以及国家实力，因此造就高素质的高级管理人员队伍其关键就是建立和健全高级管理人员的激励机制，科学合理有效的薪酬激励机制能让高级管理人员队伍发挥出最佳的潜能，为企业创造最大的价值，反之，不仅不能给企业带来最大化的价值，还可能损害企业价值。本文根据上市公司高级管理人员薪酬激励机制现状的分析得出决定企业高管人员的薪酬激励机制的设计可以分为内在性的激励和外在性的激励两种方式，最终综合构造出上市公司企业高管人员薪酬激励的指数：薪酬指数；企业高管层人力资源自身特征指数；企业的业绩指数；企业的规模指数；企业的治理指数；企业的外部环境指数。