SWS农村信用社经营者激励约束机制研究

【作者】 符彬彬；

【导师】 何加明；

【作者基本信息】 西南财经大学 ， 工商管理， 2010， 硕士

【摘要】 SWS农信社是SC省MS市SWS县的农村信用联社,是按照“产权清晰、权责明确、政企分开、管理科学”的原则改造的非上市股份合作制企业。其公司制度是以所有权和经营权相分离为基础的委托代理制度。委托代理制度将给企业营运带来一定的风险。建立“激励约束机制”的根本目的在于促进经营者为股东利益服务。本文采用定量分析、定性分析和实证分析相结合的方法、利用管理学和经济学的理论和方法,在前人大量研究的基础上,借鉴和吸收西方现代公司委托代理理论的思想,以SWS农信社作为研究对象,就其经营者激励约束机制的现状进行研究,分析其存在的不足,设计SWS农信社经营者激励约束机制改进方案,提出改进方案实施的条件。本文基于“提出问题→分析问题→解决问题→提出解决方案的先决条件”的思路,对SWS农信社进行实证分析。全文分为六章。第一章：导言。选题背景和问题提出,陈述研究目的及意义和国内外研究动态。第二章：相关理论与评价。相关概念界定及文献综述。第三章：提出问题。陈述SWS农信社的经营者激励约束现状,提出进行再设计的必要性。主要运用管理学、现代经济学的企业激励约束理论和委托代理理论,使用定量分析法、定性分析法、对比分析法和实证分析法。第四章：分析问题。主要分析了影响SWS农信社经营者激励约束机制的内外部因素,并对其进行SWOT分析。主要运用经济学和管理学原理,使用SWOT分析法、逻辑归纳法和实证分析法。第五章：解决问题。主要探讨SWS农信社经营者激励约束机制的改进方案设计,指出设计原则,提出改进方案。主要运用经济学和管理学原理,使用定量分析法、逻辑归纳法和实证分析法。第六章：提出先决条件。主要探讨改进方案的实现途径。包括完善市场环境、健全监督手段等外部环境及加强内部公司治理和完善产权结构等内部环境。通过对SWS农信社经营者激励约束问题的研究,认为SWS农信社经营者激励约束机制取得一定成效,但仍需改进。建立适宜的营运环境和运用有效的监督手段是企业经营者激励约束的前提,引进经营者的市场化选择机制势在必行,文化激励必不可少,解决经营者老有所依是必须的,“年薪制+股权激励”是当前SWS农信社经营者报酬激励模式的最优方案。更多还原

【Abstract】 Rural Credit Cooperatives of SWS County, which is in SC Province MS City SWS County, is the non-listed stock cooperative enterprise which is reformed by the principles of "clear property rights, definite power and responsibility, separation of enterprise and government and scientific management." The company’s system is based on separation of ownership and management rights-based agent system. That system will bring some risk to business operation. To establish "incentive and restraint mechanisms", is to promote the interests of the operator services for the shareholders.This paper mixes the method of quantitative analysis, qualitative analysis and empirical analysis, uses the theories and methods of management science and economics, bases on previous large study, learns and absorbs modern Western thought of commissioned agent theory, sets the Rural Credit Cooperatives of SWS County for study subject, studies its operators incentive and restraint mechanisms, analyzes the short, and improves the program and advance the conditions for implementation of the program.Based on the thinking of "A question→Analyze problems→solve Problems→A prerequisite for solutions", the paper empirically analyzes the Rural Credit Cooperatives of SWS County. This paper is divided into six chapters.ChapterⅠ:Introduction. This chapter introduces the background, advances the issues, states the purpose, meaning and application research.ChapterⅡ:Literature Review. This chapter defines the related concepts and reviews the literature.ChapterⅢ:Ask questions. This chapter introduces the current status of the operator incentive and restraint mechanisms on Rural Credit Cooperatives of SWS and points out it is necessary to improve the mechanisms. It mainly uses the knowledge of management, and modern economics theory, and uses the quantitative analysis, qualitative analysis, contrastive analysis and empirical analysis.ChapterⅣ:Analysis of the problem. This chapter analyzes the impact of internal and external factors of operators’incentive and restraint mechanisms on Rural Credit Cooperatives of SWS County. It mainly use the knowledge of economic and management theories and the methods of SWOT analysis, logical induction and empirical analysis.Chapter V:Solutions. This chapter investigates how to improve the operator incentive and restraint mechanisms, and points out the designed principles and proposed improvement program. It mainly uses the knowledge of economic and management theories and the methods of quantitative analysis, logical induction and empirical analysis.Chapter VI:preconditions. This chapter investigates ways to improve implementation of the program, including improvement of a sound external environment market environment, and the Supervision and the internal environment of strengthening internal corporate governance and improving ownership structure.Through studying the operator incentive and restraint mechanisms, this paper points out that the operator incentive and restraint mechanisms of rural credit cooperatives of SWS County achieves some success, but still need to be improved. It is the premise of establishing the suitable operating environment and applicating effective monitoring tool. It is necessary to introduce the market-based operator selection mechanism, to encourage by culture and to make the operator have stand-by when they old. The best solution to the operator incentive and restraint mechanisms of rural credit cooperatives of SWS County is "annual salary+stock options".更多还原