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

【摘要】：在改革開放、經(jīng)濟全球化的大背景下，，我國旅游業(yè)經(jīng)過幾十年的發(fā)展已經(jīng)取得了長足的進步，其中旅游上市公司對旅游業(yè)的發(fā)展有著舉足輕重的作用。企業(yè)之間的競爭歸根到底是人才的競爭，對于旅游上市公司來說如何激勵高層管理者最大程度的為公司發(fā)展做出貢獻已經(jīng)成為公司治理中十分重要的問題。本文通過對我國旅游上市公司高管薪酬制度現(xiàn)狀分析，并通過統(tǒng)計軟件SPSS17.0來考察旅游上市公司高管薪酬與公司業(yè)績的相關(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的問題，為旅游上市公司建立完善的高管薪酬制度，實現(xiàn)良好高管薪酬激勵效果，保證旅游業(yè)的健康發(fā)展。本文主要分為五個部分，緒論部分就研究背景和意義、國內(nèi)外研究現(xiàn)狀、本文創(chuàng)新點進行闡述；第一部分主要通過文獻總結(jié)的方式對高管薪酬制度的相關(guān)概念進行重新界定，并從委托—代理理論、激勵理論以及人力資本理論出發(fā)說明高管薪酬與企業(yè)績效之間存在必然聯(lián)系；第二部分就旅游業(yè)特點、旅游業(yè)分類以及我國旅游上市公司發(fā)展現(xiàn)狀進行詳細的闡述，為旅游上市公司高管薪酬制度研究奠定堅實的現(xiàn)實基礎；第三部分就我國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題進行論述；第四部分是通過高管薪酬與公司績效的相關(guān)性分析發(fā)現(xiàn)我國旅游上市公司高管薪酬與公司績效的關(guān)聯(lián)性不強，并對酒店類上市公司進行單獨的分析；第五部分從我國高管薪酬制度存在的問題出發(fā)，提出從獨立董事制度建設、信息披露制度、長期激勵機制以及加強薪酬委員會的監(jiān)管作用等四個方面來優(yōu)化我國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.
【學位授予單位】：黑龍江大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F592.6;F272.92

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