房地产开发企业薪酬总额支出相关因素实证研究

发布时间：2018-01-13 23:31

本文关键词：房地产开发企业薪酬总额支出相关因素实证研究　出处：《中央民族大学》2013年硕士论文　论文类型：学位论文

【摘要】：薪酬是员工从事劳动或工作获得的物质利益,与员工的切身利益密切相关,是影响和决定员工的工作态度和工作绩效的重要因素之一。同时,薪酬也与企业的经济效益密切相关,是企业十分关心的重大问题。一套科学的薪酬管理方法是企业留用员工和提高其积极性与主动性,并进而保持组织竞争力的关键因素。房地产与其他产业关联性强,在国民经济发展中具有重要作用,房地产行业管理问题也越来越多的引起专家学者的重视。房地产行业薪酬过高也一直为人们所诟病,关于薪酬总额管理问题已成为学术界和实践界普遍关心的话题。因此,研究房地产行业的薪酬总额支出的影响因素具有重要意义。与国外研究相比,国内现有研究以规范研究居多,实证研究较少；而且已有的研究对高管的薪酬问题研究较多,对行业整体考虑不足；此外以往的研究角度多定位于具体某一个公司的具体问题,较少研究特定行业。本文将研究视角置于房地产上市公司,以期在前人研究的基础上对薪酬总额影响因素进行更深入的探索,并对房地产公司的薪酬总额管理机制提出针对性建议。本文选用2009-2011年深、沪上市房地产公司作为研究样本,利用相关分析和回归分析对样本公司的薪酬总额影响因素进行了实证分析。实证研究发现：房地产上市公司薪酬总额与企业规模、营业收入、员工人数呈正相关关系；企业净利润、每股收益对薪酬总额的影响程度不显著。本文选取案例进行了比照分析,分析结果与笔者构建的模型计算结果大体一致。
[Abstract]:The salary is the material benefit which the employee is engaged in the labor or the work obtains, and is closely related with the employee's vital interest, is one of the important factors which affects and decides the employee's work attitude and the work performance. At the same time. Compensation is also closely related to the economic benefits of enterprises, is a major concern of enterprises. A set of scientific compensation management method is to retain employees and improve their enthusiasm and initiative. And then maintain the key factors of organizational competitiveness. Real estate has strong relationship with other industries and plays an important role in the development of national economy. Real estate industry management issues are also more and more attention of experts and scholars. The real estate industry pay too high has also been criticized by people. Therefore, it is of great significance to study the influencing factors of the total salary expenditure in the real estate industry. Compared with foreign studies, most of the existing studies in China are normative, but the empirical research is less. Moreover, there are many researches on executive compensation, but not enough on the industry as a whole. In addition, the previous research perspective is mostly focused on the specific problems of a specific company, less research on specific industries. This paper will focus on the perspective of real estate listed companies. On the basis of previous studies, this paper makes a further exploration on the factors affecting the total compensation, and puts forward some suggestions on the management mechanism of the total compensation of real estate companies. In this paper, we choose the real estate companies listed in Shanghai and Shenzhen in 2009-2011 as the research samples. By using correlation analysis and regression analysis, this paper makes an empirical analysis on the factors affecting the total compensation of the sample companies. The empirical study shows that: the total compensation of listed real estate companies and the size of enterprises, operating income. The number of employees is positively correlated; The effect of net profit and earnings per share on the total compensation is not significant.
【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F299.233.4

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