近年来高管薪酬与企业绩效的关系得到众多关注，如何建立有效的高管激励机制，尽可能的减少代理成本，从而提高企业的业绩。因此制定科学、合理的薪酬激励制度显得尤 为重要，这样既能促进管理者保持工作积极性，制定合理的发展战略，尽可能的实现企业 利润最大化，又能使管理者自身的价值得到实现，还能防止盲目竞争造成的资源浪费。本 文以高管薪酬管理问题为基础,将薪酬分为现金报酬与股权激励两部分，研究了高管薪酬 与公司绩效的相关性。 78527
本文采用规范性研究与实证研究相结合的方法，实证设计采用的数据主要来源于瑞思 金融数据库、国泰安数据库，经过一系列的筛选，最后选取 2012 年-2014 年 136 家上市企 业作为研究对象。在变量设计中选用 CEO 薪酬与非 CEO 高管薪酬均值的差作为高管薪酬差 异的衡量指标，选取每股收益作为企业绩效的衡量指标，以及选取相关影响因素作为控制 变量。根据研究目的构建了多元线性回归模型来考察上市企业高管团队薪酬差异与企业绩 效之间的关系，采用 SPSS 19。0 对多元回归模型进行描述性分析、相关性分析及多元回归 分析。
本文通过实证研究得出结论，企业内部高管团队薪酬差异与企业绩效显著正相关，适 当拉大企业内部薪酬差异可以激励高管努力工作，以获得更好的企业绩效。同时这表明高 管薪酬与企业业绩是挂钩的，我国的高管薪酬结构是根据企业业绩来制定的。 最后本文针 对分析得出的结果，对合理设置薪酬制度提出了政策性的建议。
毕业论文关键词 高管团队薪酬差异；企业绩效；薪酬激励制度
毕业论文外文摘要
Title Study on the Correlation between Compensation Difference of Senior Executive Team and Company Performance
Abstract The purpose of this paper is to empirically investigate how compensation difference of senior executive team associated with enterprise performance in the Chinese context。 Meanwhile, we try to find a way to establish an effective incentive compensation and incentive system which can engage all employees in the goal of making developing strategies and maximizing profits for companies, but also it improves the management productivity and realizes its value。 Still, it prevents waste of resources from blind competition。
It is illustrated in the essay by the methods combined the normative with empirical researches。 The data in empirical design is mainly adopted from RESSET Financial Database and annual reports of listed companies。 136 listed companies between 2012 and 2014 have been researched after serious screen。 Salary mean difference between CEO and non-CEO in variables design has been selected to measure the difference of senior executives, earnings of a share to measure performance-related pay and relevant factors to measure controlled variable。 According to the research objectives, it investigates the relationship between compensation difference of senior executives and performance-related pay of enterprises by constructing multiple linear regression models and adopting SPSS 19。0 to analyze linear regression model, relativity and multiple regressions。
It concludes by empirical research that senior executives’ compensation difference in enterprises exerts great influence on enterprise performance。 Widening compensation difference moderately can promote more efficient work of senior executive, and then they can achieve better performance-related pay, which obviously shows close linkage with each other。 Salary structure has been designed by enterprise performance in China。 Finally, the essay provides suggestions on
policy to design compensation system properly according to the conclusion from analysis。 高管团队内部薪酬差异与公司绩效相关性研究:http://www.youerw.com/kuaiji/lunwen_90519.html