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1、TheCorrelationBetweenExecutiveCompensationAndEnterpriseBenefitsIncreaseOfChineseListedCompanies摘要21世紀(jì),隨著現(xiàn)代企業(yè)制度的建立,企業(yè)對(duì)薪酬管理提出了更高的要求,高級(jí)管理人員的薪酬制度越來(lái)越受到人們的關(guān)注。企業(yè)是構(gòu)成國(guó)民經(jīng)濟(jì)的主要元素,國(guó)家財(cái)政收入會(huì)受到企業(yè)薪酬分配的影響。微觀的企業(yè)薪酬分配不僅影響員工工作的積極性和企業(yè)經(jīng)營(yíng)的利潤(rùn),而且影響宏觀的居民收入狀況與國(guó)家經(jīng)濟(jì)發(fā)展。這篇論文以我國(guó)上市公司高級(jí)管理人員的
2、薪酬為研究對(duì)象,采用效率——公平理論和人力資本理論與薪酬管理理論作為理論依據(jù),使用規(guī)范分析及實(shí)證分析相結(jié)合的方法,在此基礎(chǔ)上總結(jié)了國(guó)內(nèi)外高管薪酬和企業(yè)效益相關(guān)性實(shí)證研究結(jié)果,分析了高管薪酬對(duì)我國(guó)企業(yè)效益增長(zhǎng)的影響。本文試圖從理論層面和實(shí)證層面研究三個(gè)問(wèn)題:第一,我國(guó)企業(yè)薪酬管理體系應(yīng)該怎樣設(shè)計(jì)?第二,經(jīng)營(yíng)者薪酬制度如何影響企業(yè)效益?第三,薪酬分配如何影響國(guó)家經(jīng)濟(jì)發(fā)展?通過(guò)回答這三個(gè)問(wèn)題,一是將企業(yè)薪酬管理體系的構(gòu)建與企業(yè)戰(zhàn)略相結(jié)合,從而幫助企業(yè)獲取競(jìng)爭(zhēng)能力,保持競(jìng)爭(zhēng)優(yōu)勢(shì);二是為我國(guó)企業(yè)正確制定高級(jí)管理人員
3、薪酬分配制度提供理論支持和經(jīng)驗(yàn)證據(jù);三是為政府科學(xué)進(jìn)行收入分配決策提供有效建議。關(guān)鍵詞:高管薪酬,企業(yè)效益,薪酬體系,薪酬分配,經(jīng)濟(jì)發(fā)展AbstractInthe21stcentury,astheestablishmentofmodernenterprisesystem,moreclaimsareputforwardtothecompensationsystemfortheenterprises.Domesticlistedcompaniespaysystem,inparticular,seniorman
4、agers’compensationsystemattractsmoreandmoreattention.Micro-enterpriseconstitutethemacro-economicsystem,therefore,themacro-incomeofnationalfinancewillbesubjecttomicro-enterprisecompensationdistribution.Theincomedistributionbetweenseniormanagersandordinaryw
5、orkerswillnotonlyaffecttheworkingenthusiasmofemployeesandenterpriseprofit,butalsoaffecttheincomedistributionanddevelopmentofthecountry’seconomy.ThispaperwillstudythepayofexecutivesofChineselistedcompanies,useefficiency--equitytheory,humancapitaltheoryandc
6、ompensationmanagementtheoryasthetheoreticalbasis,summarizetheeffectivenessofexecutivepayandcorporateprofitrelevantonthefindingstostudythecorrelationbetweenexecutivecompensationandenterprisebenefitsincreaseofChineselistedcompaniesbyempiricalresearchandnorm
7、ativeresearchmethods.Thearticletrytoanswerthefollowingquestionsfromtheoreticallevelandempiricallevel:First,howtodesignthecompensationmanagementconstitutionofenterprisesinChina?Second,whataretherelationshipbetweenexecutivessalaryremunerationandcorporateper
8、formance?Third,howthecompensationdistributionofcompaniesaffectnationeconomydevelopment?Thoroughanswerthesequestions,first,Thecombinationofenterprisecompensationconstitutionconstructionandenterprisestrategyishelpfulf