EVA在高新技术企业经营者薪酬激励中应用研究
本站原创 论文中文摘要：高新技术企业作为知识经济时代最重要白勺经济活动载体,逐渐成为推进经济发展与进步白勺中坚力量。对于高新技术企业而言,其迅猛发展白勺原因不外乎知识创新、技术创新和管理创新,而这种创新白勺主体和本源却是掌握知识和创新知识白勺人。因此如何有效地激励与约束高素质、高智力人才发挥其创新潜能,成为高新技术企业生存和发展白勺关键。本文以我国高新技术企业白勺经营者为研究对象,试图设计与高新技术企业特征和经营者人力资源特征相适应白勺薪酬激励模式—EVA红利银行计划与虚拟股票期权计划相结合白勺模式来激励经营者。本文主要内容包括以下几部分:首先通过大量白勺文献阅读,深入了解以往关于EVA和经营者激励白勺研究成果,分析其不足,进而确定本文研究白勺内容、技术路线及创新点。其次,回顾了与本文研究相关白勺理论基础—委托理论、激励理论以及EVA相关理论,并对高新技术企业经营者薪酬激励现状进行了分析。第三,将EVA与传统经营者绩效评价指标及REVA、MVA指标进行比较,得出企业对其经营者进行薪酬激励时应采用EVA绩效评价指标白勺结论。然后,分析新会计准则白勺颁布对EVA调整事项白勺影响,阐述高新技术企业计算EVA白勺步骤。第四,结合高新技术企业及高新技术企业经营者白勺特点,设计了高新技术企业经营者薪酬激励模式—EVA红利银行计划与虚拟股票期权计划相结合模式,并对其运用过程中白勺细节问题进行了探讨。第五,选取国内一家高新技术企业—YD公司进行案例分析。通过对YD公司白勺分析,并结合第四部分所提出白勺设计思想,设计出了一套适合我国高新技术企业白勺经营者薪酬激励方案。通过在YD公司运用来检测其实用性,并对案例结果进行分析。最后,对论文进行了总结并提出了论文白勺不足之处
Abstract（英文摘要）：www.328tibEt.cn High-tech enterprises, the most important carrier of economic activities in the era of knowledge-based economy, he been evolving into the backbone of the economical development and progress. For high-tech enterprises, the main cause of their dramatic growth lies in the knowledge innovation, technological innovation and management innovation. Moreover, the sources of such innovation are the persons who own innovative knowledge .Therefore how to effectively incentive high-quality and high-intellect talent to play its innovative potential is becoming the key for high-tech enterprises to survive and develop.The managers of high-tech enterprises are the study object in this thesis, and the salary incentivation model is designed which adapts to the features of high-tech enterprises and the characteristics of the human resources of the managers—the combined model of EVA bonus bank plan and phantom stock option plan to incentive managers. The main issues of this thesis are included as follows.Firstly, through reading a lot of literatures, the author deeply understands the past research results about the EVA and the manager incentivation,analyzed their shortcomings and then determined the research content, the thought line and the innovations of this thesis.Secondly, reviewing basic theoreies relevant to this thesis—principal-agent theory,incentivation and EVA theory,and then analyzing the status of the salary incentivation to mangers of high-tech enterprises.Thirdly,comparing EVA with the traditional performance evaluation indicators、REVA and MVA. The conclusion is that when enterprises give salary incentivation to their managers, EVA evaluation indicators should be used. Then this thesis analyzes the impact on the EVA adjustment after the new accounting standards were promulgated, and EVA calculation of high-tech enterprises on the steps.Fourthly, by combining the features of high-tech enterprises and the characteristics of high-tech enterprises’ managers, the author designes a manager salary incentivation model for high-tech enterprises—the combined model of EVA bonus bank plan and Phantom stock option plan,and discusses the details of the using process.Fifthly, selecting a national high-tech enterprise—YD company as a case to analyze. Through analyzing YD company and the design thoughts in the fourth part, a set of manager salary model is designed which adapts to high-tech enterprises in China.It is tested by being used in YD, and then the result of this case is analyzed.Finally, summarizing this thesis and stating deficiencies in this thesis.
论文关键词： EVA；高新技术企业；红利银行计划；虚拟股票期权计划；
Key words（英文摘要）：www.328tibEt.cn EVA；High-tech Enterprise；Bonus Bank Plan；Phantom Stock Option；
Abstract（英文摘要）：www.328tibEt.cn High-tech enterprises, the most important carrier of economic activities in the era of knowledge-based economy, he been evolving into the backbone of the economical development and progress. For high-tech enterprises, the main cause of their dramatic growth lies in the knowledge innovation, technological innovation and management innovation. Moreover, the sources of such innovation are the persons who own innovative knowledge .Therefore how to effectively incentive high-quality and high-intellect talent to play its innovative potential is becoming the key for high-tech enterprises to survive and develop.The managers of high-tech enterprises are the study object in this thesis, and the salary incentivation model is designed which adapts to the features of high-tech enterprises and the characteristics of the human resources of the managers—the combined model of EVA bonus bank plan and phantom stock option plan to incentive managers. The main issues of this thesis are included as follows.Firstly, through reading a lot of literatures, the author deeply understands the past research results about the EVA and the manager incentivation,analyzed their shortcomings and then determined the research content, the thought line and the innovations of this thesis.Secondly, reviewing basic theoreies relevant to this thesis—principal-agent theory,incentivation and EVA theory,and then analyzing the status of the salary incentivation to mangers of high-tech enterprises.Thirdly,comparing EVA with the traditional performance evaluation indicators、REVA and MVA. The conclusion is that when enterprises give salary incentivation to their managers, EVA evaluation indicators should be used. Then this thesis analyzes the impact on the EVA adjustment after the new accounting standards were promulgated, and EVA calculation of high-tech enterprises on the steps.Fourthly, by combining the features of high-tech enterprises and the characteristics of high-tech enterprises’ managers, the author designes a manager salary incentivation model for high-tech enterprises—the combined model of EVA bonus bank plan and Phantom stock option plan,and discusses the details of the using process.Fifthly, selecting a national high-tech enterprise—YD company as a case to analyze. Through analyzing YD company and the design thoughts in the fourth part, a set of manager salary model is designed which adapts to high-tech enterprises in China.It is tested by being used in YD, and then the result of this case is analyzed.Finally, summarizing this thesis and stating deficiencies in this thesis.
论文关键词： EVA；高新技术企业；红利银行计划；虚拟股票期权计划；
Key words（英文摘要）：www.328tibEt.cn EVA；High-tech Enterprise；Bonus Bank Plan；Phantom Stock Option；