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基于人力资本特性的经营者薪酬激励研究

Research on the Compensation Incentive on the Base of the Manager’s Human Capital Identity

【作者】 周希舫

【导师】 赵永乐;

【作者基本信息】 河海大学 , 企业管理, 2006, 硕士

【摘要】 在现代企业竞争越发表现为人力资本竞争的今天,企业如何有效的获取、保留并激励人力资本,是企业获得并保持核心竞争力的关键。经营者在企业发展中的地位日益重要,所以对经营者的激励就成为所有者关注的重点。由于经营者人力资本与一般员工人力资本在价值形成中的不同、在企业地位上的区别,所以当经营者将其人力资本投入企业中,便会为企业带来价值,成为企业的资本股东。因此,对经营者进行薪酬激励的特点,即是衡量经营者人力资本价值并使经营者人力资本享有“剩余索取权”,参与企业的利润分配。 本文在分析经营者人力资本特性和价值的基础上,指出构建基于人力资本特性的经营者薪酬激励机制的必要性、可行性、原则、前提以及相关特点。在衡量经营者人力资本价值时构建定性模型和定量公式,从基本素质、综合能力和情境模拟能力三部分综合测量其人力资本的价值。构建的包括短期激励、长期激励、控制权收益和保障收益四方面的薪酬激励机制,对经营者人力资本具有不同的激励作用,也从不同方面体现了经营者人力资本价值。文中还指出该薪酬机制的实现还有赖于科学、完整、规范的监督约束机制,所以,建立健全相关的监督约束机制是必需和保障。最后,在总结全文研究成果的基础上,提出了有待进一步深入探讨的几个问题。

【Abstract】 Nowadays the competition of human capital is for more important than other aspects in the competition of enterprises. So the key to keep the central power in the competition is to attract and keep the manager’s human capital effectively. And the compensation plan has much advantage than any other factors which aim to encourage manager’s human capital. Due to values of currency and values of consume of manager’s human capital, once manager work for a enterprise, he can obtain values for the enterprise, then he becomes the owner of capital of that enterprise. So the properties of compensation promoting are measuring the value of manager’s human capital and giving the right of obtaining surplus to it, i.e. manager’s human capital can participate the allocation of enterprise’s profit.Based on the analysis of properties of human capital, the necessity, feasibility, principles, preconditions and properties of the manager’s compensation incentive are proposed in the paper. The qualitative module and quantitative formulae of the measure of values of manager’s human capital are designed. In this architecture, the values of manager’s human capital are measured by basic diathesis, integrated abilities and the abilities of scenes simulation. As result, the compensation incentive which including short-term incentives、 Long-term incentives, benefits and control of security receipts are established. These four aspects have different purposes and each of them represent a kind of values about manager’s human capital. The implementation of this compensation mechanisms lie on the integrated of supervision and constraint mechanism .So a sound supervision and constraint mechanism are necessary. At last, some further questions are proposed based on the conclusion of the paper.

  • 【网络出版投稿人】 河海大学
  • 【网络出版年期】2006年 06期
  • 【分类号】F272
  • 【被引频次】1
  • 【下载频次】505
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