中小企业经营者报酬机制研究--人力资源管理资料^论文

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摘  要
随着我国社会主义市场经济的不断发展以及我国加入WTO，我国企业发展也进入了一个全新的时期，同时面临着巨大的生存压力。企业经营者是企业发展的掌控者，关系到企业的兴衰成败。要想在这个竞争日益激励的市场中得以生存和发展，企业经营者就必须付出更大的努力，以获得更好的企业效益，增强企业的生存能力、竞争能力。所以，在市场经济条件下，必须有一种机制对经营者的行为进行激励和约束，以保障企业效益的最大化，同时能够满足经营者的自身利益的最大化。综合国内外成功企业的经验，对企业经营者采取成功的薪酬激励，可以有效的促使经营者工作的积极性，为企业创造更好的绩效。
本文主要立足于国内外学者对经营者薪酬激励与经营者薪酬模型的研究，总结经营者薪酬与经营者薪酬激励的相关理论，通过对国内外经营者薪酬模式的比较，分析我国经营者薪酬的现状以及存在的问题，并采取案例研究法，通过对长江科技集团经营者薪酬体系的研究分析，以及针对长江科技集团现有薪酬结构的优化体系的建立，寻找合适中国大部分中小企业的经营者薪酬模型。本文提出建立以年薪制为基础，以长期激励——经营者持股为主，结合在职消费、养老计划等组成经营者的薪酬模型，达到经营者与所有者的共赢，实现企业效益。

关键词：薪酬；经营者；经营者薪酬；长期激励

ABSTRACT
With the continuous development of Chinese socialist market economy and China's accession to the WTO, Chinese enterprises’ development has entered a new period, and also facing enormous pressure to survive. The Managerss are in charge of enterprises’ development, which relates to the enterprises’ success or failure. The Managerss must make greater efforts to survive and develop in this increasingly competitive markets, which can get more benefits and improve the enterprises’ viability, competitiveness. Therefore, under the market economy, there must be a system that incentivizes and restricts the Managerss’ behaviors so as to maximize the enterprises’ and the Managerss’ benefits. According to the experience of the successful enterprises at home and broad, carrying out the policy of incentive pay for the Managerss can effectively promote the Managerss’ enthusiasm to create better contribution.
Based on the study of incentive pay and pay model for the Managerss made by domestic and foreign scholars, this thesis summarizes some theories relating to incentive pay and pay model for the Managerss by comparing the pay models at home and broad. It analyzes the current situation and problems of the pay for Managerss in China. By the case analysis, it analyzes the pay for Managerss system of Yinjiang technology company. Then it find out through the research about the pay for Managerss system of Yinjiang technology company, And focused on the establishment of the optimization system of the existing salary structure to find  out a suitable pay model for China's SMEs. And science and technology for BOC Group's existing salary structure of the system of optimization, Most of China's SMEs to find suitable Managerss pay model. This paper proposed the establishment of the annual salary system as the basis, long-term incentive – the Managerss mainly paid by shareholdings, with in-service consumption, and pension plans, and other pay model for Managerss. So as to gain a win-win situation for the owner and Managers as well as the efficiency of enterprises.

Keywords：Pay ；Managers；pay for Managers；long-term incentive

目  录
一  绪论............................................. 1
二  经营者薪酬理论研究回顾............................3
（一）相关概念界定 ..................................3
（二） 经营者的一般薪酬结构和薪酬激励理论 ............4
1. 经营者一般薪酬结构.................................4
2. 企业经营者薪酬激励及激励约束理论回顾...............5
3. 经营者薪酬激励与企业绩效关系理论回顾...............7
三  国内外企业经营者薪酬制度综述......................9
（一）国外企业经营者薪酬制度综述 .................... 9
1. 美国企业经营者薪酬激励模式及特点 ................. 9
2. 日本企业经营者薪酬激励模式及特点 .................10
（二）我国企业经营者薪酬状况 ........................11
1. 我国现有企业经营者薪酬模式 .......................11
2. 我国企业经营者薪酬现状分析 .......................12
四  长江科技集团有限公司经营者薪酬案例分析...........14
（一）样本公司介绍...................................14
（二）样本公司经营者薪酬结构及相应指标介绍...........15
（三）案例计算：以现有模式计算经营者收入............ 21
（四）对现有经营者薪酬体系的分析和评价.............  23
（五）构建新的企业经营者薪酬模式.....................24
1. 长江集团企业经营者薪酬设计原则....................24
2. 企业经营者薪酬模式构建........................... 26
（六）新经营者薪酬体系分析 ......................... 29
五  总结 ........................................... 31
（一）本文的研究特色...............................  31
（二）研究的不足与建议 ............................. 31
致  谢.............................................  33
参考文献 34

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