企业高管薪酬研究Enterpriseexecutivecompensationresearch摘要随着国有企业的深化改革，国有企业高管薪酬制度也开展了一系列的改革，并取得了较大的成就。近年来不断出现媒体披露的众多国有大企业高管的天价薪酬报道。在遭受经济危机影响、各行业的企业利润、经济效益都不同程度下降的背景下，国有大企业的高层管理人员的薪酬却逐年攀升，国企高管薪酬制定和实行遭受舆论质疑。国企高管薪酬畸高的问题困扰着国企的经营管理，影响着国企的深化改革和发展，甚至造成国有资产的损失，激发企业职工和社会大众的不满情绪，扩大国民收入两极分化，影响社会公平。国有大企业高管薪酬制度有着很多不完善的地方值得研究，本文即依据薪酬设计管理的原理，针对目前上市公司薪酬管理现状，通过美国金融企业和中国平安高管薪酬案例分析，提出了上市公司高管薪酬设计管理策略。关键词：上市公司高管薪酬管理策略EnterpriseexecutivecompensationresearchAbstractwiththedeepeningreformofstate-ownedenterprises,state-ownedenterprisesalsocarriedoutaseriesofexecutivecompensationsystemreform,andhasmadegreatachievements.Inrecentyears,emergingmediadisclosureofmanystate-ownedbigenterpriseexecutivespayforreport.Intheeconomiccrisis,corporateprofitsandeconomicbenefitarefromallwalksoflifetofallunderthebackgroundofdifferentlevel,state-ownedbigenterpriseoftopmanagementcompensationisrisingyearbyyear,state-ownedenterprisestoformulateandimplementexecutivepaybypublicopinion.Theproblemsofstate-ownedenterprisesexcessivelyhighexecutivecompensationoftheoperationandmanagementofthestate-ownedenterprise,affectingthedeepeningthereformanddevelopmentofstate-ownedenterprises,andevencausethelossofstate-ownedassets,stimulatetheenterpriseemployeesandthepublicdiscontent,expandthenationalincomepolarization,affectsocialjustice.State-ownedbigenterpriseexecutivecompensationsystemhasmanyimperfectplacesworthyofstudy,thisarticleisbasedontheprincipleofcompensationdesignmanagement,viewofthepresentstatusofthelistedcompanycompensationmanagement,throughtheU.S.financialcompaniesandChina'spinganexecutivecompensationcaseanalysis,putforwardthelistedcompanyexecutivecompensationdesignmanagementstrategy.Keywords:thelistedcompanyExecutivesCompensationdesign目录摘要................................................................................................................................IAbstract................................................................................................................................II引言...........................................................................................................................-1-1绪论.......................................................................................................................-1-1.1本文研究背景..........................................................................................-1-1.2国内外研究现状......................................................................................-2-1.2.1国外研究现状..................................................................................-2-1.2.2国内研究现状..................................................................................-3-1.3本文研究意义..........................................................................................-4-1.4本文研究框架..........................................................................................-4-2我国上市公司高管薪酬设计管理现状..............................................................-5-2.1我国上市...
