美国上市公司高管薪酬制度研究及其对我国的启示-社会保障专业毕业论文.docx

武汉科技大学 武汉科技大学 硕士学位论文 第 I 页 摘 要 上市公司的高管薪酬问题一直以来都是人们关注的焦点，近年来频繁出现的高管“天价 薪酬”更是引起了很大的争议。而且上市公司的高层管理人员与普通雇员之间的薪酬差距越 来越大，这种拉大的差距如果得不到有效地控制，普通雇员心理的不平衡容易激起社会的 不公平，不利于社会的稳定，所以科学有效地管理高管薪酬问题已成为上市公司企业管理 的核心问题。 高层管理人员作为公司的经营管理者，在公司中承担着多种不同的职能。他们不仅拥 有对公司的经营决策权，而且是公司成功运营的关键人物。高层管理人员的薪酬水平和结 构如何评定，他们的行为以及对公司的价值贡献如何科学评价，还有如何最大效用地发挥 薪酬激励机制，这些都是目前很多研究者关注的重点。 本文以相关的薪酬制度理论作为理论基础，对美国上市公司高管的薪酬管理机构和薪 酬结构进行简单介绍，接着归纳总结美国上市公司高管薪酬的影响因素，再通过比较分析 中美两国上市公司高层管理人员的薪酬差异，从中找出我国上市公司可以借鉴的实践经 验，结合我国上市公司发展的实际情况，提出如何管理我国上市公司高管薪酬的几点建议， 即：建立多层次的高管薪酬结构；构建高效合理的绩效考核体制；建立有效的监督机制； 日益完善我国的薪酬委员会制度；建立健全的法律规范体系。 关键词：上市公司；高层管理人员；薪酬；激励机制 武汉科技大学 武汉科技大学 硕士学位论文 第 II 页 Abstract Executive compensation of the Listed companies have always been the focus of attention, the higher compensation of the executive that often appear in the public view have caused great controversy in society. There is the growing gap between the executives and general employees, if the widening gap can not be effectively controlled, psychological imbalance is easy to arouse the social unfair, which inflict social instability. Therefore, scientifically effective managed executive compensation has been become the core of enterprise management. Executives as the company's operating managers play an important role in the company, they undertake a variety of different functions. They not only have the company's business decision-making power, but also is a key figure in successful operation. How to assess the level and structure of executive compensation, how to scientifically evaluate their behavior and the value of the company's contribution, and how to play the most effective incentive compensation, which are the hot topics of many researchers discussing at present. In this context, the thesis firstly discusses the relevant theory of compensation system, simply presents executive compensation system of U.S. Listed company. Next analyzing executive compensation's the affecting factors of the U.S. Listed company. Finally comparing compensation difference