本文選題：高管薪酬制度　切入點(diǎn)：公司業(yè)績(jī)　出處：《黑龍江大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：在改革開放、經(jīng)濟(jì)全球化的大背景下，，我國(guó)旅游業(yè)經(jīng)過(guò)幾十年的發(fā)展已經(jīng)取得了長(zhǎng)足的進(jìn)步，其中旅游上市公司對(duì)旅游業(yè)的發(fā)展有著舉足輕重的作用。企業(yè)之間的競(jìng)爭(zhēng)歸根到底是人才的競(jìng)爭(zhēng)，對(duì)于旅游上市公司來(lái)說(shuō)如何激勵(lì)高層管理者最大程度的為公司發(fā)展做出貢獻(xiàn)已經(jīng)成為公司治理中十分重要的問(wèn)題。本文通過(guò)對(duì)我國(guó)旅游上市公司高管薪酬制度現(xiàn)狀分析，并通過(guò)統(tǒng)計(jì)軟件SPSS17.0來(lái)考察旅游上市公司高管薪酬與公司業(yè)績(jī)的相關(guān)性，目的在于發(fā)現(xiàn)旅游業(yè)上市公司高管薪酬的特殊性及需要改進(jìn)的問(wèn)題，為旅游上市公司建立完善的高管薪酬制度，實(shí)現(xiàn)良好高管薪酬激勵(lì)效果，保證旅游業(yè)的健康發(fā)展。本文主要分為五個(gè)部分，緒論部分就研究背景和意義、國(guó)內(nèi)外研究現(xiàn)狀、本文創(chuàng)新點(diǎn)進(jìn)行闡述；第一部分主要通過(guò)文獻(xiàn)總結(jié)的方式對(duì)高管薪酬制度的相關(guān)概念進(jìn)行重新界定，并從委托—代理理論、激勵(lì)理論以及人力資本理論出發(fā)說(shuō)明高管薪酬與企業(yè)績(jī)效之間存在必然聯(lián)系；第二部分就旅游業(yè)特點(diǎn)、旅游業(yè)分類以及我國(guó)旅游上市公司發(fā)展現(xiàn)狀進(jìn)行詳細(xì)的闡述，為旅游上市公司高管薪酬制度研究奠定堅(jiān)實(shí)的現(xiàn)實(shí)基礎(chǔ)；第三部分就我國(guó)旅游上市公司高管薪酬的基本情況及高管薪酬制度存在的問(wèn)題進(jìn)行論述；第四部分是通過(guò)高管薪酬與公司績(jī)效的相關(guān)性分析發(fā)現(xiàn)我國(guó)旅游上市公司高管薪酬與公司績(jī)效的關(guān)聯(lián)性不強(qiáng)，并對(duì)酒店類上市公司進(jìn)行單獨(dú)的分析；第五部分從我國(guó)高管薪酬制度存在的問(wèn)題出發(fā)，提出從獨(dú)立董事制度建設(shè)、信息披露制度、長(zhǎng)期激勵(lì)機(jī)制以及加強(qiáng)薪酬委員會(huì)的監(jiān)管作用等四個(gè)方面來(lái)優(yōu)化我國(guó)旅游上市公司高管薪酬制度。
[Abstract]:Under the background of reform and opening up and economic globalization, China's tourism industry has made considerable progress after decades of development. Among them, tourism listed companies play an important role in the development of tourism. The competition among enterprises is, in the final analysis, the competition for talents. How to motivate the top managers to make the greatest contribution to the development of the tourism listed companies has become a very important issue in corporate governance. This paper analyzes the current situation of the executive compensation system of the tourism listed companies in China. And through the statistical software SPSS17.0 to investigate the correlation between the executive compensation and the performance of the tourism listed companies, the purpose is to find out the particularity of the executive compensation of the tourism listed companies and the problems that need to be improved. To establish a perfect executive compensation system for tourism listed companies to achieve good executive compensation incentives to ensure the healthy development of tourism. This paper is divided into five parts, the introduction of the background and significance of the research, domestic and foreign research status, The first part redefines the related concepts of executive compensation system through the way of literature summary, and from the principal-agent theory, Incentive theory and human capital theory show that there is an inevitable relationship between executive compensation and corporate performance. The second part of the tourism industry characteristics, tourism classification and the development of listed tourism companies in China are described in detail. It lays a solid realistic foundation for the study of the executive compensation system of the tourism listed companies. The third part discusses the basic situation of the executive compensation of the tourism listed companies in China and the problems existing in the executive compensation system. The 4th part is through the analysis of the correlation between executive compensation and corporate performance, it is found that the correlation between executive compensation and corporate performance of tourism listed companies is not strong, and the hotel listed companies are analyzed separately. In 5th, starting from the problems existing in the executive compensation system in China, the author puts forward the construction of independent director system and the information disclosure system. In order to optimize the executive compensation system of tourism listed companies in China, the long-term incentive mechanism and the supervisory role of compensation committee should be strengthened.
【學(xué)位授予單位】：黑龍江大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F592.6;F272.92

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