融资租赁行业高管薪酬影响因素实证研究

发布时间：2018-03-09 01:10

本文选题：融资租赁　切入点：高管薪酬　出处：《武汉理工大学》2014年硕士论文　论文类型：学位论文

【摘要】：融资租赁行业近几年得到了迅速的发展，是公认的朝阳产业之一。而人力资源管理在近二十年来的发展同样令人瞩目，也被实践证明是企业获得可持续竞争优势的重要因素。而薪酬管理作为战略性人力资源管理的核心组成部分，正是这一竞争优势的载体。如何通过科学、合理、有效的薪酬体系来吸引，保留和激励优秀的高管人才，将薪酬管理与租赁行业高管薪酬结合起来，以达到保持和提升企业核心竞争力，是现代融资租赁行业面临的挑战之一。本文详细阐述了融资租赁含义、特点、发展现状，指出目前的研究主要集中在业务模式、会计处理、法律问题等领域，尚没有从薪酬角度研究如何促进行业发展，更没有从高层管理者角度切入分析如何促进行业发展。同时梳理了委托代理理论、人力资本理论、公司治理结构理论等人力资源薪酬管理理论。结合国内外大量研究成果，提出高管薪酬影响因素，然后利用回归分析等统计方法进行验证，显示不同因素对于高管薪酬影响因素大小。最后，根据研究结果提出不同方法优化现有薪酬体系，达到提升高管人员满意度，更积极投入公司运营，最终促进整个行业的创新，良性发展。第一章导论。介绍了论文的研究目的、研究意义，国内外的研究现状，进一步阐述了论文的研究内容和方法。第二章融资租赁和高管薪酬理论概述。介绍了融资租赁相关概念和行业发展现状以及高管薪酬的理论基础。第三章介绍融资租赁行业现状，高管薪酬状况。主要介绍了融资租赁企业高管薪酬存在主要问题，分析了决定高管薪酬的关键因素。第四章基于回归分析的融资租赁高管薪酬实证分析。提出高管薪酬影响因素，应用回归分析进行相关性检验。第五章结论和政策建议。结合上一章分析结果，，提出本文的结论，说明文章的创新点和局限性。本文的最终结果，根据假设，验证了融资租赁行业高管薪酬影响因素，不同性质企业可根据自身情况，参考不同因素影响程度，设计适合自己的薪酬体系。本文从薪酬角度对租赁行业发展提供参考性建议。
[Abstract]:The financial leasing industry has been developing rapidly in recent years, is one of the sunrise industry recognized. Human resource management in nearly twenty years of development are equally impressive, has been proved to be an important factor in enterprise obtain sustainable competitive advantage. Salary management is the core component of strategic human resource management, is the carrier of this a competitive advantage. How to scientific, reasonable and effective compensation system to attract, retain and motivate talented executives, the executive compensation compensation management and leasing industry combine to maintain and enhance the core competitiveness of enterprises, is one of the modern leasing industry faces challenges.
This paper describes the meaning of financial leasing, characteristics, development status, points out that the current study mainly focused on the business model, accounting, field of legal issues, there is no compensation from the perspective on how to promote the development of the industry, but not from the top management perspective on how to promote the development of the industry. At the same time combing the principal-agent theory. The human capital theory, corporate governance theory and human resources management theory. Combined with a large number of research results at home and abroad, puts forward the factors affecting the executive compensation, and then use regression analysis and other statistical methods for verification, according to different factors for executive compensation factors. Finally, according to the research results proposed different methods to optimize the existing salary system, improve the executives' satisfaction, more actively into the business, and ultimately promote the innovation of the whole industry healthy development.
The first chapter is introduction. Introduces the research purpose, research significance, research status at home and abroad, expounds the study contents and methods. The second chapter of financial leasing and executive compensation theory. Introduced the current development of financial leasing industry and the related concepts and theoretical basis of executive compensation. The third chapter introduces the status quo of the financial leasing industry the status of executive compensation, executive compensation. This paper mainly introduced the main problems of financial leasing enterprises, analyzes the key factors of executive compensation. The fourth chapter is the empirical regression analysis of the financing lease of executive compensation. Based on the analysis of factors affecting the executive compensation, the application of regression correlation test analysis. The fifth chapter is the conclusion and policy suggestions. Based on the previous chapters the results of the analysis, put forward the conclusion of this paper, explaining the innovation points and limitations.
The final result, this paper based on the assumption that the verification of executive compensation factors of financial leasing industry, different enterprises can according to their own situation, the reference effect degree of different factors, design their own compensation system. In this paper, from the perspective of compensation leasing industry development to provide reference suggestions.

【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.49;F272.92

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