摘要

一個企業的發展會被許多的因素所影響，而在其中發揮著決定性與關鍵性作用的因素是管理，而管理中最關鍵的一部分表現在對于人才的管理上。在數量龐大的人才中，公司的管理層在公司發展階段對公司起著至關重要的影響。伴隨著經濟體制持續的發展完善，國內公司的現代企業制度已基本建成，而接踵而來的問題便是公司管理層人員的薪酬激勵問題。

根據有關調查所得的數據顯示，國內公司的管理層人員更傾向于將自身的薪酬同自身的業績相關聯。當前國內公司處于管理層的職工的薪酬情況顯示，現在國內關于薪酬的構成仍舊比較簡單，固定收入依舊是管理層人員的主要收入。而這一情況將會對管理層對于工作的積極性造成極大的影響。同時管理層作為推動一家公司向前發展的關鍵環節，在公司的可持續發展中，發揮著舉足輕重的作用，管理層人員的積極性將會對公司的發展以及公司績效產生直接的影響。

有關研究表明，國內公司的管理層人員，在其薪酬收入中，大部分是短期薪酬，僅有一小部分的薪酬是長期的帶有激勵性質的薪酬。但是，這種長期的帶有激勵性質的薪酬更有利于公司實現可持續性發展，可以有效的減少公司關系體系中委托方和代理方之間出現利益無法保持一致的狀況。這樣公司的管理層人員常常會被短期利益所影響而做出一些有害于公司可持續發展的行為，導致公司在經濟方面受到了一定的損失，更嚴重的甚至會對公司的生存產生影響。從中可以發現，對公司的管理層人員來說，擁有一套科學且符合實際的薪酬結構體系可以在刺激企業管理層人員在工作上的積極性的同時還能夠推動企業健康的成長。

本篇文章在前人研究的基礎上，研究分析公司管理層薪酬結構和企業績效的有關理論以及研究現況，然后通過對中國橡膠機械行業管理人員薪酬結構以及企業績效的現狀分析，來對其整體發展進行探索。在此基礎上，本文收集有關的數據資料，經由對因子分析以及回歸模型的應用研究，研究中國橡膠機械行業管理人員薪酬結構是否會對企業績效帶來效應，并針對中國橡膠機械行業管理人員薪酬結構中存在的問題，從多個方面入手對中國橡膠機械行業管理人員薪酬結構提出優化和完善措施。

本文的主要結論如下：

（1）從薪酬結構對企業績效的作用機理而言，固定薪酬是由管理人員自身的素質以及所工作的崗位等各種“過去”的事實因素而決定的，是具有數目一定的激勵工具。然而這種類型的激勵機制存在的一個重要的缺陷就是在靈活性方面不足。彈性薪酬則在很大的程度上，有助于降低管理人員采取風險規避行為。一旦薪酬受到企業的經營績效的作用，而發生改變，彈性薪酬就會對管理人員產生很強的激勵效果以及風險承擔作用。在薪酬的組成中，固定以及彈性兩個方面所占的比例，會對于管理人員的行為以及其積極性等方面產生不同的作用，作用程度的大小，會進一步對于公司績效產生作用。

對中國橡膠機械企業管理層薪酬結構對企業績效的影響進行實證分析后發現，中國橡膠機械企業管理層人員的薪酬構成比例對該公司的績效影響顯著。但是這種相關系數較小，這有可能是因為當中國橡膠機械企業管理層人員的彈性薪酬達到較高的比例后，雖然能夠對管理層人員起到較大的激勵作用，提高其工作積極性，但是這同時也意味著管理層人員報酬的不確定性，此時，管理層人員就有可能在面對一些投資項目時采取一些行為來降低風險和縮短投資回報期限，從而降低管理層人員自身的業績風險。中國橡膠機械企業管理層人員的薪酬構成比例滿意度對該公司的績效的并不會產生明顯的作用。分析原因，可能是因為中國橡膠機械企業管理層人員所受到的激勵作用，除了受到其薪酬構成比例的影響外，還會受到一些其他因素的影響，如管理層人員的薪酬水平、非物質激勵因素等。同時，一個企業績效的高低，除了受到管理層人員薪酬激勵的影響外，還會受到例如企業內部資源問題、企業所處大環境因素等影響。

本研究的開展，具有一定的理論意義和現實意義。有關薪酬結構對于公司績效所產生的影響的研究，當前在學術領域還未出現較為統一的見解。本次研究選擇的對象是在具體區域中的具體行業，對于該行業中的薪酬結構同公司績效間存在的關系，從理論方面進行論述并通過實證進行分析，這一行為從一定程度上豐富了該行業原有的研究內容，并且還實現了對有關理論的補充以及完善。

構建符合公司發展要求的薪酬結構，在幫助公司實現經營目標的同時也滿足了職工自身的物質需要以及精神需要，而這對現代市場經濟發展以及橡膠機械行業的可持續發展而言在實踐方面存在著極為關鍵的含義。

首先，本項研究能夠作為其他行業在構建公司管理人員薪酬結構時的參考。對于中國橡膠機械行業公司管理人員薪酬結構的有關研究，利用調研等手段對具體執行的結構進行剖析，得出該結構存在的優點以及不足之處，同時針對于該結構所具有的特征，提出相應的完善手段，不僅能夠推動中國橡膠機械行業對其機理機制的改良，同時還能作為其他與之相關的行業提供了有關于員工激勵方面的樣本。

其次，分析中國橡膠機械行業管理人員的薪酬結構有助于整個行業的質量的優化改良，以此為國內橡膠機械的發展乃至國民經濟整體的發展提供強有力的保證。我國目前仍處在經濟轉軌階段，在這一階段，產品增長形式正處在由粗放型轉變為集約性的階段。在經濟轉軌階段，公司對于人才的需要以及使用有了全新的形式。研究分析處于經濟轉軌階段的中國橡膠機械行業人才激勵制度，在推動該行業向前發展的同時，對社會整體的發展發揮著至關重要的影響，對于社會的發展存在著極其關鍵的意義。

 

關鍵詞：薪酬；薪酬結構；滿意度；橡膠機械行業

 

Abstract

The development of a company is influenced by many factors, and the factor that plays a decisive and critical role in it is management, and the most critical part of management is in the management of talents. Among the large number of talents, the company's management plays a vital role in the company's development stage. Along with the continuous development and improvement of the economic system, the modern enterprise system of domestic companies has been basically completed, and the ensuing problem is the salary incentive problem of the company's management personnel.

According to the data from the survey, the management personnel of domestic companies want to associate their own compensation with their own performance. At present, the salary of employees of domestic companies in management shows that the composition of wages in China is still relatively simple, and fixed income is still the main income of management personnel. This situation will have a great impact on management's enthusiasm for work. At the same time, management is a key link to promote a company's development. In the company's sustainable development, management personnel play a pivotal role, and the enthusiasm of management personnel will have a direct impact on the company's development and company performance.

Relevant research shows that the management personnel of domestic companies, in their salary income, are mostly short-term remuneration, and only a small part of the remuneration is long-term incentives with incentives. However, this long-term incentive with incentives is more conducive to the company's sustainable development, and can effectively reduce the situation in which the interests of the principal and the agent in the company relationship system cannot be consistent. In this way, the company's management personnel are often affected by short-term interests to make some behaviors that are harmful to the company's sustainable development, resulting in a certain economic loss to the company, and even more serious impact on the company's survival. It can be found that for the company's management personnel, having a scientific and practical salary structure system can stimulate the enthusiasm of the management team members at work while promoting the healthy growth of the company.

Based on the previous studies, this article studies and analyzes the relevant theories and research status of the company's management salary structure and corporate performance, and then analyzes the current situation of China's rubber machinery industry executives' compensation structure and corporate performance. Explore the overall development. On this basis, this paper collects relevant data, through the analysis of factor analysis and regression model, whether the salary structure of China's rubber machinery industry executives has an effect on corporate performance, and for the salary structure of Chinese rubber machinery industry managers The problems existing in the paper, from several aspects, propose optimization and improvement measures for the salary structure of managers in China's rubber machinery industry.

The main conclusions of this paper are as follows:

(1) From the perspective of the mechanism of the salary structure on corporate performance, fixed salary is determined by the quality of the management personnel and the various “past” factual factors such as the co-organized positions of the work, and has a certain number of incentives. tool. However, an important flaw in this type of incentive mechanism is the lack of flexibility. Flexible compensation, to a large extent, helps to reduce risk aversion by managers. Once the salary is changed by the business performance of the company, the flexible salary will have a strong incentive effect and risk-taking effect on the management personnel. In the composition of salary, the proportion of fixed and flexible aspects will have different effects on the behavior of managers and their enthusiasm. The degree of action will further affect the company's performance.

An empirical analysis of the impact of the compensation structure of China's rubber machinery enterprises on corporate performance found that the proportion of the salary components of the management personnel of China's rubber machinery enterprises had a significant impact on the company's performance. However, this correlation coefficient is small. This may be because when the flexible salary of the management personnel of China's rubber machinery enterprises reaches a higher proportion, although it can play a greater incentive to the management personnel and improve their enthusiasm for work, But this also means the uncertainty of the management's compensation. At this time, management personnel may take some actions to reduce risks and shorten the return on investment in the face of some investment projects, thus reducing the management personnel themselves. Performance risk. The proportion of salary composition of the management personnel of China's rubber machinery enterprises will not have a significant effect on the company's performance. The reason for the analysis may be that the incentive effect of the management personnel of China's rubber machinery enterprises, besides being affected by the proportion of their salary components, will also be affected by other factors, such as the salary level of management personnel and non-material incentive factors. Wait. At the same time, the height of a company's performance, besides being affected by the compensation incentives of management personnel, will also be affected by, for example, internal resource problems of the enterprise and the large environmental factors of the enterprise.

The development of this research has certain theoretical and practical significance. Research on the impact of compensation structure on company performance has not yet seen a unified view in the academic field. The research selected this object is the specific industry in the specific region. For the relationship between the salary structure and the company's performance in the industry, it is theoretically discussed and analyzed through empirical analysis. This behavior is enriched to some extent. The original research content of the industry, and also achieved the complement and improvement of relevant theories.

Constructing a compensation structure that meets the company's development requirements, while helping the company achieve its business objectives, it also meets the material needs and spiritual needs of the employees themselves, which exists in practice for the development of modern market economy and the sustainable development of the rubber machinery industry. A very critical meaning.

First of all, this research can be used as a reference for other industries in building the compensation structure of company managers. For the related research on the salary structure of the management personnel of China's rubber machinery industry, the specific implementation structure is analyzed by means of investigation and other means, and the advantages and disadvantages of the structure are obtained. At the same time, according to the characteristics of the structure, the corresponding characteristics are proposed. The perfect means can not only promote the improvement of the mechanism mechanism of China's rubber machinery industry, but also provide a sample of employee incentives as other related industries.

Secondly, analyzing the salary structure of the management personnel of China's rubber machinery industry will help optimize the quality of the entire industry, thus providing a strong guarantee for the development of domestic rubber machinery and the overall development of the national economy. China is still in the stage of economic transition. At this stage, the form of product growth is in the stage of transition from extensive to intensive. In the economic transition phase, the company has a new form of talent needs and use. Studying and analyzing the talent incentive system of China's rubber machinery industry at the stage of economic transition, while promoting the development of the industry, it plays a vital role in the overall development of society and is of vital importance to the development of society.

 

Keywords: salary; salary structure; satisfaction; rubber machinery industry

 

目  錄

第1章 緒論 1

1.1研究背景和意義 1

1.1.1研究背景 1

1.1.2研究意義 2

1.2研究方法和內容 2

1.2.1研究方法 2

1.2.2研究內容 3

第2章 文獻綜述和理論基礎 5

2.1概念界定 5

2.1.1薪酬及薪酬的作用 5

2.1.2薪酬結構 6

2.1.3企業績效 6

2.2薪酬結構對企業績效影響的機理 7

2.2.1固定薪酬對企業績效的影響 7

2.2.2彈性薪酬對企業績效的影響 8

2.2.3薪酬構成比例對企業績效的影響 10

2.3國內外研究現狀 14

2.3.1企業薪酬結構研究現狀 14

2.3.2企業績效研究現狀 15

2.3.3薪酬結構對企業績效影響的研究 16

第3章 研究假設 18

3.1彈性薪酬比例對企業績效的影響 18

3.2企業管理層對其薪酬構成滿意度對企業績效的影響 19

第4章 研究方法 21

4.1研究變量 21

4.1.1自變量 21

4.1.2因變量 21

4.2研究實施 25

4.3數據來源及處理 25

第5章 薪酬結構對企業績效影響的實證分析 26

5.1企業績效的評估 26

5.1.1變量相關性分析 26

5.1.2KMO檢驗和Bartlett檢驗 26

5.1.3共同度分析 27

5.1.4因子提取和因子旋轉 28

5.1.5旋轉后因子截荷矩陣 28

5.1.6企業績效綜合評價 29

5.2薪酬結構對企業績效影響的回歸分析 30

5.2.1變量描述性統計分析 30

5.2.2變量回歸分析 31

5.2.3回歸結果討論 31

第6章 企業薪酬結構的對策建議 35

6.1建立長期激勵計劃 35

6.2合理設計彈性薪酬比例 37

6.3合理設計業績評價體系 39

第7章 結論和展望 41

7.1主要結論 41

7.2研究展望 42

參考文獻 43

附錄：調查問卷 46