【作者】 许云芳；

【导师】 朱卫东；

【作者基本信息】 合肥工业大学 ， 会计学， 2010， 硕士

【摘要】 高级管理人员(以下简称“高管”)是企业的一种稀缺资源,利用薪酬手段对高管实施激励和约束是目前公司治理领域的研究热点之一。高管薪酬体系的变革虽已取得一定成效,但仍存在诸如不同行业薪酬差距过大、薪酬决定和调节机制错位、薪酬结构偏短期化等问题。针对以上问题,论文将增加价值引入高管货币薪酬体系,从职位分析、职位评价以及薪酬调查出发,结合基于增加价值的企业绩效评价,构建了具有内部一致性、外部竞争性以及激励性的高管货币薪酬体系。论文首先以货币薪酬体系发展状况为研究背景,在综述国内外有关高管薪酬的研究成果基础上提出构建基于增加价值的高管货币薪酬体系问题。其次,详细阐述了增加价值与薪酬体系理论,作为论文展开现状分析和货币薪酬体系设计的理论基础。再次,从横向和纵向两个角度分别对中国制造业上市公司增加价值分配现状以及高管薪酬现状进行了分析,为构建基于增加价值的高管货币薪酬体系提供现实依据。最后,在借鉴日本、美国和德国薪酬体系经验的基础上提出货币薪酬体系设计的原则,构建基于增加价值的制造业上市公司高管货币薪酬体系,并以H公司作为案例,一方面检验该薪酬体系的科学性,另一方面根据绩效评价结果分析H公司在职工、股东、债权人等方面存在的问题并提出适度提高职工收入、重视企业文化建设、提高资本利用率、重视应收账款控制以及加强对或有事项和担保事项的关注等对策建议。论文所设计的基于增加价值的高管货币薪酬体系为制造业企业确定高管人员的基本工资和绩效工资提供了参考。它不仅有效解决了薪酬决定和调节机制错位问题,而且还克服了传统绩效考核指标存在的不足,优化了绩效评价方法。更多还原

【Abstract】 Senior executives are the most precious scarce resources in enterprises. Encourage and restrict senior executives by means of salary system is the research hotspot in corporate governance field. Although the reform of senior executives’ monetary salary system has realized some achievements, there are still many problems existing, for example, the salary gap is too large in different industries, the determination mechanism and adjustment mechanism of salary are dislocated, salary structure lean to be short-sighted and so on. In order to construct the senior executives’monetary salary system, which possesses internal consistency and external competitiveness as well as incentive effect, the value added theory is introduced into the dissertation. The senior executives’monetary salary system includes four aspects such as position analysis and appraisal, salary investigation and performance evaluation.The dissertation firstly explored the research background of monetary salary system and reviewed the literature of senior executives’salary both at home and abroad. On the base of exploration and summarization, the problem of senior executives’ monetary salary system was put forward. Then, the dissertation discussed the theory of value added and salary system. They were the theoretical foundation of status analysis and process design. Thirdly, the dissertation analyzed listed manufacturing enterprises’present situation of value added distribution and senior executives’salary from the point of view of vertical analysis and transverse comparability. They were realistic basis of senior executives’monetary salary system based on value added. At last, the senior executives’monetary salary system based on value added, which abide by the design principles, was constructed. By combining actual cases of H Limited Company, the dissertation tested the scientific of senior executives’monetary salary system and analyzed the problems that exist in H Limited Company from the aspect of employees, shareholders and creditors according to evaluation result. To solve these problems, the dissertation put forward some policy suggestions such as increase employees’income moderately, pay attention to the construction of enterprise culture, enhance the productivity of capital, pay attention to the control of accounts receivable, strengthen concern about contingent and guarantee items and so on.The senior executives’ monetary salary system based on value added provides reference for the determination of basic wage and merit pay in listed manufacturing enterprises. It not only effectively solves the problem existing in determination and regulation mechanism of senior executives’monetary salary, but also makes up the lack of traditional performance appraisal index system. And furthermore it optimizes the performance appraisal method.更多还原