中国国企高管人员的薪酬与激励:总结与思考  

Compensation and Incentives of Senior Managerial Staff in Chinese State-owned Companies

作　　者：谭玉丹[1] 

机构地区：[1]华南师范大学经济管理学院,广东广州510000

出　　处：《商业研究》2008年第6期53-57,共5页Commercial Research

基　　金：广东省社科规划项目;项目编号:06E14

摘　　要：从制度成本的角度出发,关注中国国企高管人员薪酬制度的效率问题,并认为好的薪酬制度有助于实现国有企业剩余索取权的顺利复归。在这个基础上,着重探讨高管人员薪酬决定因素、过度投资与在职消费、年薪制及股权激励等重要题域,并对新的激励制度保持审慎乐观的态度。From the point of view of institutional cost, this paper concerns the efficiency of compensation system for senior managerial staff in Chinese state - owned companies. It maitains that good compensation system will help them reverse the surplus acquired right smoothly. The paper analyzes the determinants of senior managerial staff＇s compensation, excessive investment, on - the - job consume, annual salary system, equity - based incentives and other important fields, holding a cautiously optimistic attitude to a new incentive system.

关 键 词：国有企业 高管人员 薪酬 激励 

分 类 号：F270.7[经济管理—企业管理]