年薪制长期激励的考核问题研究

【作者】 张莉；

【导师】 王平；

【作者基本信息】 南京师范大学 ， 企业管理， 2004， 硕士

【摘要】 随着现代企业制度的建立，年薪制成为一种日渐兴起的旨在对经营者起到长期激励作用的薪酬制度。而在我国目前年薪制的实施过程中存在的一个突出问题恰恰是长期激励不足，不能达到对经营者进行有效长期激励的目的，这是造成目前我国国有企业经营者经营活动短期化的重要原因之一。本文以我国国有企业为研究对象，针对年薪制实施过程中长期激励存在的问题，结合激励相关理论对年薪制在长期激励的薪酬设计和考核问题进行分析，为合理设计长期激励导向的薪酬和考核提供了一定的理论基础。在此基础上，针对年薪制基于长期导向的薪酬设计和考核所存在的问题，以权变的方法提出了一些针对长期激励的薪酬设计以及考核指标的设想。指出应形成注重长期激励的多元化薪酬结构，并选择与我国实际情况相符合的长期报酬形式。通过更加注重企业长期发展能力的考核指标体系科学合理地评价经营者，尽量避免其产生短期行为，引导经营者为企业的长期发展而努力。通过这些方法改善年薪制缺乏长期激励效果的现状，使其真正发挥长期激励的作用。更多还原

【Abstract】 Annual compensation system that aims at long-term incentive is increasingly used in our country as modern corporation system has been set up. But at present a striking problem existing in this system is that it is short of long-term incentive and it results in short-sight phenomena of CEOs of state-run public corporations. After listing the practical problems existing in long-term incentive of annual compensation system of state-run public corporations of our country , this paper analyzes the design and assessment of annual compensation system in combination with relative theory of incentive .Here we put forward some ideas about improving design and assessment of long-term incentive from the point of contingency and point out multistructure and suitable form are necessary for long-term incentive compensation. System of assessment indexes should be established aiming at long-term development. Long-term incentive of annual compensation system should be improved after using these methods and actually lead CEOs into working for long-term development of state-run public corporations.更多还原