文本描述
摘要
家族企业 K集团高管激励的对策研究
工商管理专业
研究生向丽颖
指导教师董秋云
摘要家族企业作为最常见的企业组织形式之一,在全球经济中占重要地位,
也是中国经济不可忽视的重要组成部分。为逐步摆脱大家长集中领导的发展模式,
越来越多家族企业选择引入职业经理人对公司进行管理。但在家族企业中,家族
内外高管信任程度存在差异,其利益追求也存在差别。通常而言,家族内成员更
具责任感,但前提是有约束,缺乏监督机制,会出现搭便车现象,挫伤家族内高
管积极性。对家族外高管而言,激励不足将导致人才引进和吸纳难度大。且缺乏
有效治理机制,易导致委托代理问题。高管作为核心人才,是企业发展的内生力
量。有效的高管激励对家族企业至关重要。
本文采用案例研究法,对 K集团高管激励情况进行分析,在对其高管评估现
状进行了解时,选取了非财务指标结合公司目前的财务状况以问卷调查法和访谈
调查法的方式进行分析,得到的结果表现为薪酬和股权激励满意度不高、激励方
案执行满意度不高等。据此,深入解析其高管激励状况,发现其高管激励问题:
高管流失率高、激励模式选择匹配程度较低、股权激励执行效率低等;对高管激
励存在问题的原因进行剖析,发现其高管股权激励意识落后、企业内部治理结构
存在问题、股权激励约束监督不足。基于上述分析,笔者在论述 K集团股权激励
和薪酬激励实际标准的基准之上,有针对性地从规范组织结构、革新高管激励意
识、优化企业内部治理结构、强化股权激励约束与监督四个层次出发,在理念、
制度等层次之上保障其激励的公平性、有效性。
关键词:家族企业;高管激励;股权激励;薪酬激励
I
Abstract
Countermeasures for the Incentive of K-group Executives in Family
Enterprises
Master Business Administration Major
Postgraduate: Liying Xiang
Supervisor: Qiuyun Dong
Abstract
Family business, as one of the most common forms of business
organization, plays an important role in the global economy and is also an important
part of China's economy that cannot be ignored. In order to gradually get rid of the
development mode of centralized leadership of big parents, more and more family
businesses choose to introduce professional brokers to manage the company. However,
in family enterprises, there are differences in the degree of trust of executives inside and
outside the family, and their interest pursuit is also different. In general, family members
are more responsible, but only if there are constraints and a lack of supervision can lead
to free riding, discouraging the motivation of family executives. For non-family
executives, the lack of incentives will lead to the difficulty of talent introduction and
absorption. And lackof effectivegovernance mechanism, easyto leadto the
principal-agent problem. As core talents, senior executives are the endogenous force of
enterprise development. Effective executive incentives are crucial for family businesses.
This paper adopts the case study method to analyze the executive incentive
situation of K Group. When understanding the current situation of executive evaluation,
it selects financial indicators and non-financial indicators as the standards. The results
show that there are some problems in the indicators such as solvency and profitability of
financial indicators. However, the problems in the non-financial indicators show that the
satisfaction of compensation and equity incentive is not high, and the satisfaction of the
execution of incentive plan is not high. On this basis, the in-depth analysis of the
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