上市公司高管薪酬结构与企业绩效的关系研究毕业论文.doc

本 科 毕 业 论 文 题 目 上市公司高管薪酬结构与公司绩效关系研究 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师  摘 要 高管人员是企业最为重要和特殊的人力资源。随着高管人员地位的一步步提升，高管人员的薪酬也日益提高并且成为社会关注的焦点，关于高管薪酬的研究也大量涌现。本文以高管的薪酬结构为切入点，分析其与企业绩效的关系，以丰富高管激励理论，并为企业高管激励实践提供理论上的支持。本文根据巨潮网对行业的分类方法，选取了制造业中的纺织、服装、皮毛行业，经过对数据的初步描述性分析本文提出了相应的研究模型和研究假设，并且使用SPSS18.0对数据进行了相关的实证分析。上市公司高管人员的股权或期权激励薪酬与企业绩效正相关，并且股权激励薪酬和期权激励薪酬与企业绩效显著相关。而基本薪酬、绩效工资、津贴与企业绩效不相关。根据实证结果，本文对企业高管人员薪酬结构激励机制设计提出了以下两点建议：第一，合理设计业绩评价体系；第二，建立长期激励计划。 关键词： Abstract Business executives is the most important and special human resources. As senior executives to enhance the status of a step by step, the remuneration of senior executives are increasing and become the focus of attention, research on executive pay in large numbers. In this paper, executive compensation structure as the starting point of the relationship with business performance, motivation theory to enrich executives and to motivate executives to provide theoretical support practice. Based on the huge net influx of the classification of the industry, selected manufacturing industries in the textile, apparel, fur industry, after the initial description of the data analysis of the proposed model and corresponding hypotheses, and use the data SPSS18.0 some related empirical analysis. The CEOs equity or option incentive pay and corporate performance are related to incentive compensation and equity incentive compensation and options was significantly associated with firm performance. The basic salary, performance pay and allowances and business performance are not related. According to the empirical results, this remuneration structure for executives incentive mechanism design made the following two suggestions: first, the rational design of perfor