企业管理者薪酬组合激励机制的对比与选择

Comparison and selection about the mechanism of income combination incentive

结合实际,构建有效的薪酬结构是薪酬组合激励机制的重要内容。基于薪酬激励的功能,将企业管理者的薪酬划分为固定收入和风险收入或现期收入和远期收入;提出基薪+奖金、基薪+奖金+股票期权、基薪+奖金+管理者持股3种薪酬组合激励结构,并对比分析它们的特征和实施应具备的相应条件。最后,鉴于我国实际,认为基薪+奖金+管理者持股的组合激励应是我国企业管理者的最优薪酬结构。

Building the effective and practical income structure is the important content of income combination incentive. Based on the function of income incentive, this paper divides operator＇s income into fixed and risky income or current and future income,presents three kinds of income combination incentive： basic salary plus bonus＇basic salary plus bonus plus stocks expectation rights,and basic salary plus bonus plus stockholding,and analyzes their characteristic and practical conditions. Finally,based on the Chinese practice,it concludes that basic salary plus bonus plus stockholding is the best income structure of operator＇s combination incentive in China.