【摘要】：激勵(lì)問(wèn)題長(zhǎng)久以來(lái)都是眾多學(xué)者和企業(yè)關(guān)注的焦點(diǎn)問(wèn)題，現(xiàn)代企業(yè)大部分采用的是經(jīng)營(yíng)權(quán)與所有權(quán)相分離的管理模式，企業(yè)所有者聘請(qǐng)高級(jí)管理人員（以下簡(jiǎn)稱(chēng)高管）對(duì)企業(yè)進(jìn)行管理，隨之也就產(chǎn)生利益關(guān)系，伴隨著利益關(guān)系的產(chǎn)生，矛盾的雙方和高管的激勵(lì)問(wèn)題也就應(yīng)運(yùn)而生。隨著全球經(jīng)濟(jì)的一體化，我國(guó)企業(yè)面臨的競(jìng)爭(zhēng)越來(lái)越激烈，高管人才成為最搶手的寶貴資源，高管在如何運(yùn)用企業(yè)資源，如何促進(jìn)企業(yè)可持續(xù)發(fā)展，擁有很強(qiáng)的創(chuàng)新能力和經(jīng)營(yíng)才能，因此成為企業(yè)發(fā)展的核心資源。在我國(guó)，證券市場(chǎng)越來(lái)越完善，上市公司越來(lái)越多，企業(yè)不斷擴(kuò)大經(jīng)營(yíng)規(guī)模，不斷完善對(duì)公司的治理，因此就需要大量綜合能力較強(qiáng)的高管人才來(lái)經(jīng)營(yíng)管理上市公司的各項(xiàng)活動(dòng)，從而維護(hù)投資者與股東的利益。優(yōu)秀的高管人才不僅能使企業(yè)獲得較高的利潤(rùn)，還能夠?yàn)槠髽I(yè)的可持續(xù)發(fā)展打下堅(jiān)實(shí)的基礎(chǔ)。與此同時(shí)，隨著對(duì)高管重要性意識(shí)的增強(qiáng)，如何合理地激勵(lì)高管，促使高管從所有者的角度出發(fā)，不斷提升企業(yè)的經(jīng)營(yíng)業(yè)績(jī)和市場(chǎng)地位，達(dá)到雙方共贏的目的，成為企業(yè)和眾多學(xué)者最為關(guān)注的焦點(diǎn)問(wèn)題。 本文首先定義了上市公司高管、薪酬的概念，然后介紹了有關(guān)高管薪酬的基本理論，回顧了前人的實(shí)證研究結(jié)果，，然后根據(jù)互聯(lián)網(wǎng)及年報(bào)披露的上市公司數(shù)據(jù)，對(duì)目前我國(guó)汽車(chē)制造業(yè)上市公司高管薪酬的現(xiàn)狀進(jìn)行了分析，并總結(jié)了其特點(diǎn)。 在實(shí)證部分，樣本為2008、2009、2010年國(guó)內(nèi)汽車(chē)制造業(yè)的滬、深兩地A股上市公司，借助SPSSl7.0軟件運(yùn)用多元線性回歸模型對(duì)該行業(yè)高管薪酬影響因素進(jìn)行了分析，得出以下結(jié)論：(1)公司績(jī)效、公司規(guī)模、高管年齡、高管持股、兩職兼任對(duì)汽車(chē)制造業(yè)上市公司的高管薪酬有影響。(2)未發(fā)現(xiàn)公司股權(quán)結(jié)構(gòu)、公司所處地區(qū)、獨(dú)立董事比例對(duì)該行業(yè)高管的薪酬有顯著影響。
[Abstract]:The incentive problem has long been the focus of attention of many scholars and enterprises. Most of the modern enterprises adopt the management mode of separation of management right and ownership. The owner of the enterprise employs senior managers (hereinafter referred to as executives) to manage the enterprise, and with the emergence of the interest relationship, the problem of incentive between the two sides and the executives arises at the historic moment. With the integration of the global economy, Chinese enterprises are facing more and more fierce competition, the executive talents become the most popular valuable resources, how to use the enterprise resources, how to promote the sustainable development of enterprises. Has the very strong innovation ability and the management ability, therefore becomes the enterprise development core resources. In our country, the securities market is becoming more and more perfect, there are more and more listed companies, and enterprises are constantly expanding their business scale and improving their corporate governance. Therefore, a large number of executives with strong comprehensive ability are needed to manage the activities of listed companies, so as to safeguard the interests of investors and shareholders. Excellent executives can not only make a high profit, but also lay a solid foundation for the sustainable development of enterprises. At the same time, with the enhancement of the awareness of the importance of the senior executives, how to reasonably motivate the executives, from the owner's point of view, constantly improve the business performance and market position of the enterprise, to achieve the goal of win-win. Enterprises and many scholars are most concerned about the focus of the issue. This paper first defines the concept of executive and compensation of listed companies, then introduces the basic theory of executive compensation, reviews the results of previous empirical research, and then according to the data of listed companies disclosed on the Internet and annual reports, This paper analyzes the current situation of executive compensation of listed companies in automobile manufacturing industry in China, and summarizes its characteristics. In the empirical part, the sample is 2008 / 2009, the Shanghai and Shenzhen A-share listed companies in domestic automobile manufacturing industry in 2010, using SPSSl7.0 software to analyze the influencing factors of executive compensation in this industry, the following conclusions are drawn: (1) company performance; The size of the company, the age of the executives, the ownership of senior executives, and both positions have an impact on executive compensation for listed companies in the automotive manufacturing industry. (2) the equity structure of the company is not found, and the region where the company is located, the proportion of independent directors has a significant impact on the pay of executives in the industry.
【學(xué)位授予單位】：廣西工學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F426.471;F832.51;F272.92;F224

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