企业高管年薪制的模式选择与设计要点

发布时间：2019-05-22 20:08

【摘要】：正企业高管年薪制是以年度为核算时间单位,根据高管业绩优劣而设定个人收入的一种薪酬制度设计,他的主要适用对象是公司的总经理、副总经理和核心管理团队等重要职位。年薪制在企业人力资源管理过程中主要有三大优势:一是企业可依据高管在年度内或任期内等某个聘任周期的工作业绩情况,确定与其贡献相匹配的年薪标准和远期薪酬规划。二是年薪结构中一般含有较大比例的风险性绩效收入,这种设计有利于在职责、权利和收入对等的基础上加大激励力度,让高管凭借各项要素参与企业经营业绩的分配。三是可以为实施股权激励奠定基础条件,企业可以把年薪收入的一部分直接转化为股权激励,把高管薪酬与股
[Abstract]:The annual salary system of executives in positive enterprises is a kind of salary system design, which takes the year as the unit of accounting time and sets the personal income according to the performance of the executives. Its main applicable object is the general manager of the company. Deputy general manager and core management team and other important positions. The annual salary system has three main advantages in the process of enterprise human resource management: first, the enterprise can determine the annual salary standard and the forward salary plan according to the performance of the executives in a certain appointment cycle, such as the annual or term of office and so on. Second, the annual salary structure generally contains a large proportion of risky performance income, which is conducive to increasing incentives on the basis of equal responsibilities, rights and income, so that executives can participate in the distribution of business performance by virtue of various elements. Third, it can lay the foundation conditions for the implementation of equity incentive, enterprises can directly convert a part of annual salary income into equity incentive, executive compensation and stock
【作者单位】：西南财经大学工商管理学院;
【基金】：基于社会心理认知视角的高管团队决策机制研究(71102179/G020101) 中央高校博士研究生科研课题资助项目:高管团队多样性、领导风格与高管团队战略决策过程机制研究(JBK1207035)的研究成果
【分类号】：F272.92

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