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1、 I我国民营上市公司高管薪酬设计研究 我国民营上市公司高管薪酬设计研究 研究生：赵妮妮 指导老师：阳芳 专业：企业管理 研究方向：人力资源管理 年级：2005 级 摘 要 摘 要 经过近三十年的发展，民营经济已经成为推动我国国民经济前进的重要力量。随着近几年我国证券市场的发展，民营企业上市公司数量不断增多。虽然民营企业在我国经济建设中取得了一系列的成就， 但其公司治理结构尤其是激励机制上还存在许多不完善的地方，与国际先进公司相比还存在较大差距。在知识经济年代，人力资源是当代企业获取和维系竞争优势的基础工具。而在整个人力资源管理系统中，健全的薪酬管理是吸引、激励、发展与保留核心人力资源的最有力工
2、具。基于上述前提，上市公司高层管理人员（简称上市公司高管人员）作为公司使命愿景的缔造者，战略规划的制定者，价值理念的倡导者，组织变革的驱动者，理应成为公司最为宝贵的核心战略资产和锻造核心竞争力的主要来源。论文以上市民营公司为研究对象，对企业薪酬激励进行研究，以期完善公司治理结构。 在文中，笔者综述了上市公司高管薪酬管理的基础理论，回顾了国内外关于上市公司高管薪酬管理的文献， 分析了影响我国民营上市公司高管薪酬的主要因素以及高管薪酬管理的基本现状。展示了近年来国内民营上市公司高管薪酬管理全貌，对其进行了实证分析与博弈分析，并在此基础上，提出了我国上市公司高管薪酬管理的提升策略。全文共分为六章。分
3、别是： 第一章是导论。介绍了文章的研究背景、意义、研究路径与文章的创新与不足。 第二章是理论基础与文献回顾。 这部分主要阐述了高层管理人员薪酬与激励的相关理论，包括人性假设理论、激励理论及薪酬理论，随后文章回顾和总结了大量前人研究成果的基础。 第三章是我国民营上市公司高管薪酬管理的现状剖析。 以通过整理选取的 183 家民营上市公司 2007 年年报资料为基础，深入剖析了近年来我国民营上市公司高管薪酬全貌，深入剖析现状，研究发现，我国的民营上市公司高层管理人员薪酬中工资、奖金等现金激励是主要的激励手段，经理人持股计划和股票期权的实行仅处于起步和实验阶段，长期薪酬机制的设计和采用不普遍。 第四章
4、是实证研究。为了设计出合理完善的薪酬模式，论文进行了实证研究与博弈分析。本章以 183 家民营上市公司 2007 年年报资料为样本，运用计量方法分析了高管II薪酬与其个人特征及公司绩效间的关系。分析得出高管薪酬与高管的学历、年龄、任期和公司绩效有显著的正相关关系，为下章的模型分析及第六章的方案设计打下基础。 第五章是我国民营上市公司高管需求、行为及薪酬模型。从高管的年龄、学历、职称等个人特征出发，分析了民营上市公司高管的个人需求及行为特征，建立了高管的行为选择与薪酬的博弈模型。 第六章提出了完善我国民营上市公司薪酬管理的几项建议并提出了薪酬设计方案。即设计高管薪酬时应建立因人而异的个性化的薪酬
5、；采用多指标客观评价高管的业绩，将薪酬与业绩挂钩；利用长短期薪酬合理组合等。随后提出了我国民营上市公司高管薪酬设计方案,即高管薪酬设计方案=基本薪酬(岗位薪酬+个性化薪酬)+业绩薪酬(奖金、股票期权)+福利+津贴+养老金， 提出高管薪酬方案的设计不仅要有短期薪酬也要兼顾长期薪酬；不仅要有直接报酬，也要兼顾间接报酬；不仅要有高管的在位报酬，也要兼顾离位报酬。 在当前知识经济和以人为本的环境下，建立多角度、全方位的薪酬体制，发挥激励的效力，充分调动高级管理者的积极性，为我国民营上市公司改革和深入发展带来源动力。 关键词：关键词：民营上市公司；高管；薪酬设计 IIIStudy on Senior M
6、anagements Salary Design of Chinese Private Listed Companies Name：Zhao Ni Ni ；Tutor：Yang Fang Associate Professor；Major：Business Administration； Research Direction： Human Resource Management ； Grade： 2005 Abstract After nearly 30 years of development, private economy has already become important str
7、ength of promoting our national Economy. With the development of security market of our country in recent years, the quantity of listed company of enterprise run by the local people is increasing constantly. Though the enterprise run by the focal people has made a series of achievements in our count
8、rys economic construction, but there are a lot of questions in its company administration structure, especially incentive mechanism. Compared with the advanced international enterprises, there are still enormous gaps. Do not have a high level of corporate governance, lack the core competitiveness of
9、 Chinas listed companies is the need to resolve the dilemma. In the era of knowledge-based economy, human resource is the contemporary gain access to the basic tools and sustain competitive advantage. In the whole of human resources management systems, sound management of the remuneration to attract
10、, motivate, develop and retain a core of the most powerful tools for human resources. Based on the above premise, the senior management of listed companies (listed company executives)as part of the companys vision, mission, the creator of the development of their strategic planning, values and ideal
11、s of the advocates, driven by changes in the organization, should be the most valuable companys core strategic assets and strengthen the core competitiveness forging the main source. This paper studied the private listed companies, and carried on research to enterprises salary, in the hope of perfec
12、ting companys administration structure. In this paper, the authors review the management of private listed companies salary executives based on theoretical analysis of the main factors affecting private listed companies salary executives and executives of listed companies pay the basic management fe
13、atures that pay executives reviewed the management of domestic companies listed on the empirical studies. In recent years,domestic-listed companies salary executives panoramic display IVmanagement includes understanding the problems and shortcomings. Control from the management of overseas listed co
14、mpanies pay executives trends and experiences .And on this basis ,executives of Chinas private listed companies pay to upgrade management strategy ,and follow-up research and improve the direction described. The full text is divided into five chapters. The first chapter is introduction. The article
15、introduc the research background, significance, research path , innovation and inadequate. Chapte 2 is based on theory and the literature is reviewed. Mainly includes hypothetical theory of human nature, incentive theory and pay theory. Chapter 3 is the present situation of the management of private
16、 listed companies pay executives. It takes 183 private listed companies in 2007 for example, the study found that: in the incentive mechanisms of senior corporate executives in Chinas Private listed companies，wages，bonuses and other cash incentives are the main means of incentives ;the design and practice of long-term incentive mechanism are not common. Chapter 4 is empirical research. In order to design a reasonable level of remuneration incentives perfect model, empirical res
