我國上市公司高管薪酬激勵(lì)機(jī)制研究

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摘要 隨著市場經(jīng)濟(jì)的發(fā)展和高管薪酬數(shù)據(jù)的漸次披露，高管薪酬問題越來越多地受到學(xué)術(shù)界和實(shí)業(yè)界的關(guān)注。西方發(fā)達(dá)市場經(jīng)濟(jì)國家公司高管的巨額薪酬引發(fā)了機(jī)構(gòu)投資者和監(jiān)管機(jī)構(gòu)的注意，學(xué)術(shù)界更是對高管薪酬作了大量的理論和實(shí)證研究，確定合理的高管薪酬己成為公司治理領(lǐng)域的重要課題。高管薪酬問題的產(chǎn)生源于現(xiàn)代企業(yè)所有權(quán)和控制權(quán)的相互分離，所有者與公司高管之間存在著目標(biāo)不一致、利益不兼容、信息不對稱等問題，現(xiàn)代企業(yè)經(jīng)營的復(fù)雜性和不確定性更是加劇了這一問題的嚴(yán)重性，而通過設(shè)計(jì)和執(zhí)行一份良好的薪酬方案，可以有效地解決上述問題。在知識(shí)經(jīng)濟(jì)的今天，企業(yè)之間的竟?fàn)帉?shí)際上是人才之間的竟?fàn)?，高管尤其是?yōu)秀的高管己成為企業(yè)的核心資源，鑒于高管人力資本的特殊性，如何有效地激勵(lì)、吸引高管進(jìn)而增進(jìn)企業(yè)的利益己成為企業(yè)發(fā)展的關(guān)鍵，高管薪酬正是起著這樣一種作用。
本文從分析高管薪酬入手，研究高管薪酬激勵(lì)方面存在的問題：薪酬的外部監(jiān)管不夠，披露存在不足；薪酬結(jié)構(gòu)不合理，形式單一；管理者的業(yè)績指標(biāo)缺乏全面性、科學(xué)性和發(fā)展性；公司治理結(jié)構(gòu)不合理，并且針對這些問題提出改進(jìn)建議，例如完善薪酬激勵(lì)機(jī)制，優(yōu)化薪酬結(jié)構(gòu)；建立合理的業(yè)績衡量指標(biāo)體系；完善薪酬激勵(lì)約束機(jī)制。

關(guān)鍵詞：上市公司 高管薪酬 激勵(lì)機(jī)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


目錄
引言……………………………………………………………………1
第一章 相關(guān)概述………………………………………………………2
1.1上市公司……………………………………………………………………2
1.2高管范圍的界定……………………………………………………………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高管薪酬的組成………………………………………………………3
1.4激勵(lì)機(jī)制……………………………………………………………………3
1.4.1薪酬激勵(lì)的構(gòu)成………………………………………………………3
1.4.2薪酬激勵(lì)的手段………………………………………………………4
第二章 我國上市公司高管人員薪酬激勵(lì)機(jī)制的現(xiàn)狀及存在問題6
2.1我國上市公司高管人員薪酬激勵(lì)制度分析………………………………6
2.2上市公司高管薪酬激勵(lì)機(jī)制存在的問題…………………………………6
2.2.1外部監(jiān)管力度不夠，薪酬披露存在不足……………………………6
2.2.2薪酬結(jié)構(gòu)不合理，形式單一…………………………………………7
2.2.3管理者的業(yè)績考核指標(biāo)體系缺乏全面性、科學(xué)性和發(fā)展性………7
2.2.4公司治理制度不合理…………………………………………………8
第三章 我國上市公司高管人員薪酬激勵(lì)機(jī)制的改進(jìn)建議………10
3.1健全和完善薪酬激勵(lì)機(jī)制，優(yōu)化薪酬結(jié)構(gòu)………………………………10
3.3.1短期與長期激勵(lì)相結(jié)合，重在長期激勵(lì)……………………………10
3.3.2內(nèi)在與外在激勵(lì)相結(jié)合………………………………………………10
3.2建立合理的業(yè)績衡量指標(biāo)體系……………………………………………11
3.3完善高管薪酬激勵(lì)約束機(jī)..