【作者】 迟纳；

【导师】 赵伊川；

【作者基本信息】 大连海事大学 ， 企业管理， 2007， 硕士

【摘要】 随着全球经济一体化的发展，企业只有拥有具备超凡管理能力和卓越经营能力的国际职业经理人才能在竞争激烈的国际市场中立于不败之地。为了吸引并留住优秀的国际经理人才，必须建立完善的薪酬激励机制。 本文的中心问题是对国际职业经理人的薪酬激励机制进行设计。为解决这一问题，首先，对国际职业经理人和薪酬激励机制的相关概念给以界定。然后，对委托—代理理论、人力资本理论和管理学相关激励理论进行了阐述，为国际职业经理人的薪酬激励机制的设计提供了强有力的理论基础。在分析了相关理论的基础上，本文通过归纳法和定量分析等方法，对不同文化背景下国际职业经理人的薪酬激励机制进行了比较全面的分析，特别是对欧美、日本等发达国家企业高级经理人的薪酬结构和薪酬方式进行了总结，进而证明薪酬激励机制的重要性以及对我国的借鉴作用。最后，本文进入了重点部分，针对国际职业经理人的薪酬激励机制的设计，笔者主张从年薪制、股权激励机制及边缘薪酬等方面进行研究，有效地将短期激励与长期激励结合起来，实现了经理人员薪酬结构的多元化。 本文的创新点在于通过对不同文化背景下职业经理人薪酬结构的比较分析，设计出一套系统化的国际职业经理人的薪酬激励机制。该体系的设计较之我国学者的研究更具国际化和完整性，并对我国企业的薪酬改革起到一定的指导意义。更多还原

【Abstract】 With the development of global economic integration, the enterprise will consolidate their position in the pierce international market competing, they must have the international professional manager (IPM) with the unusual management ability and the remarkable business capacity. In order to attract and detain the excellent international managers, they must establish the perfect compensation incentive system.This thesis main aim is to design the compensation incentive system for IPM. In order to solve this problem, firstly, explained some relevance concepts about IPM and compensation incentive system. Then, made some definitions for the principal-agent theory, human capital theory and some relevant motivation theory of management, and these studies became an importance theory base in this thesis. On the basis of having analyzed relevance theory, through the comparison research and quantitative analysis, the author has carried out a comprehensive analysis for the IPM’ s compensation system in the different cultural context, especially to Europe, America and Japan, and it has be testified significance very well. Finally, this thesis entered the key part, in view of the design of IPM’ s compensation incentive system, the author advocated conducting a research from the annual compensation system, the stock option and the fringe compensation, combined the short-term incentive with the long-term incentive effectively, and realized the diversification of manager compensation structure.The new idea of this thesis lies in the comparative analysis to the IPM’s compensation structure on different cultural context, and designs out a set of systematization compensation incentive system for IPM. The research of this thesis is more internationalization and completeness compared with former ones. It will be of some guidance for our country enterprise’s compensation reform.更多还原