我国旅游上市公司高管薪酬制度研究

发布时间：2018-03-11 17:45

本文选题：高管薪酬制度　切入点：公司业绩　出处：《黑龙江大学》2014年硕士论文　论文类型：学位论文

【摘要】：在改革开放、经济全球化的大背景下，，我国旅游业经过几十年的发展已经取得了长足的进步，其中旅游上市公司对旅游业的发展有着举足轻重的作用。企业之间的竞争归根到底是人才的竞争，对于旅游上市公司来说如何激励高层管理者最大程度的为公司发展做出贡献已经成为公司治理中十分重要的问题。本文通过对我国旅游上市公司高管薪酬制度现状分析，并通过统计软件SPSS17.0来考察旅游上市公司高管薪酬与公司业绩的相关性，目的在于发现旅游业上市公司高管薪酬的特殊性及需要改进的问题，为旅游上市公司建立完善的高管薪酬制度，实现良好高管薪酬激励效果，保证旅游业的健康发展。本文主要分为五个部分，绪论部分就研究背景和意义、国内外研究现状、本文创新点进行阐述；第一部分主要通过文献总结的方式对高管薪酬制度的相关概念进行重新界定，并从委托—代理理论、激励理论以及人力资本理论出发说明高管薪酬与企业绩效之间存在必然联系；第二部分就旅游业特点、旅游业分类以及我国旅游上市公司发展现状进行详细的阐述，为旅游上市公司高管薪酬制度研究奠定坚实的现实基础；第三部分就我国旅游上市公司高管薪酬的基本情况及高管薪酬制度存在的问题进行论述；第四部分是通过高管薪酬与公司绩效的相关性分析发现我国旅游上市公司高管薪酬与公司绩效的关联性不强，并对酒店类上市公司进行单独的分析；第五部分从我国高管薪酬制度存在的问题出发，提出从独立董事制度建设、信息披露制度、长期激励机制以及加强薪酬委员会的监管作用等四个方面来优化我国旅游上市公司高管薪酬制度。
[Abstract]:Under the background of reform and opening up and economic globalization, China's tourism industry has made considerable progress after decades of development. Among them, tourism listed companies play an important role in the development of tourism. The competition among enterprises is, in the final analysis, the competition for talents. How to motivate the top managers to make the greatest contribution to the development of the tourism listed companies has become a very important issue in corporate governance. This paper analyzes the current situation of the executive compensation system of the tourism listed companies in China. And through the statistical software SPSS17.0 to investigate the correlation between the executive compensation and the performance of the tourism listed companies, the purpose is to find out the particularity of the executive compensation of the tourism listed companies and the problems that need to be improved. To establish a perfect executive compensation system for tourism listed companies to achieve good executive compensation incentives to ensure the healthy development of tourism. This paper is divided into five parts, the introduction of the background and significance of the research, domestic and foreign research status, The first part redefines the related concepts of executive compensation system through the way of literature summary, and from the principal-agent theory, Incentive theory and human capital theory show that there is an inevitable relationship between executive compensation and corporate performance. The second part of the tourism industry characteristics, tourism classification and the development of listed tourism companies in China are described in detail. It lays a solid realistic foundation for the study of the executive compensation system of the tourism listed companies. The third part discusses the basic situation of the executive compensation of the tourism listed companies in China and the problems existing in the executive compensation system. The 4th part is through the analysis of the correlation between executive compensation and corporate performance, it is found that the correlation between executive compensation and corporate performance of tourism listed companies is not strong, and the hotel listed companies are analyzed separately. In 5th, starting from the problems existing in the executive compensation system in China, the author puts forward the construction of independent director system and the information disclosure system. In order to optimize the executive compensation system of tourism listed companies in China, the long-term incentive mechanism and the supervisory role of compensation committee should be strengthened.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F592.6;F272.92

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