工商银行高管薪酬激励机制研究——以江西省九江分行为例.pdf

摘要 摘 要 国有企业高管作为实际的经营者，对国有企业经营的效果直接影响国民经济 的发展。薪酬制度是激励高管努力经营的重要举措，工商银行高级管理人员的工 作状态、工作效率等都与其薪酬有着直接的联系，合理的薪酬激励机制可以有效 提升高级管理人员工作积极性，调动其聪明才智，更好的实现对于银行的管理。 但是从当前我国很多国有企业尤其是银行组织来看，高管的薪酬激励机制还存在 一定问题，对于银行管理的正常进行有着一定的负面作用。 本文以工商银行江西省九江分行为例，对其高管薪酬激励机制的效果进行了 研究。在分析了目前的高管薪酬现状之后，分别从盈利水平、公司价值和风险管 控水平三个维度，对高管薪酬激励机制的作用进行深入探析。同时全面阐述了银 行经营指标与高管薪酬之间的关系。同时研究得出九江分行工商银行薪酬激励存 在四方面问题，一是高管薪酬与企业绩效关联度较低；二是缺乏合理完善的绩效 评价体系；三是缺乏长期激励手段；四是高管薪酬披露制度不透明。为了进一步 优化工商银行高管薪酬激励机制，本文给出了短期激励、长期激励和补充性激励 三个方面相结合的九江分行工商银行高管薪酬激励方案。同时为了保障方案实 行，给出了六点保障措施。一是建立内部约束机制；二是完善信息披露制度；三 是完善人才聘用机制；四是推进完善资本市场；五是健全法律法规制度；六是强 化社会舆论监督。 关键词：高管薪酬；激励；工商银行 I 硕士学位论文 Abstract Asthe actual operator,the executive of state-owned enterprises directly affectsthe development of national economy. Compensation system is an important measure to encourage executives to work hard.The working status and work efficiency of senior managers of ICBC are directly related to their compensation. Reasonable compensation incentive mechanism can effectively enhance the enthusiasm of senior managers, mobilize their intelligence, and better realize the management of banks. However, from the current state-owned enterprises in China, especially the banking organizations, there are still some problems in the executive compensation incentive mechanism,which hasacertainnegativeeffect onthenormalbank management. This paper takes the Jiujiang Branch of ICBC Jiangxi Province as an example to study the effect of its executive compensation incentive mechanism.After analyzing the present situation of executive compensation, this paper analyzes the role of executive compensation incentive mechanism from three dimensions: profit level, company value andwind control level,respectively.At the sametime,it expoundsthe relationship between bank m