国有企业高管薪酬激励机制研究——以F集团为例

Research on Incentive Mechanism of Executive Compensation in State-Owned Enterprises—Taking F Group Corporation as an Example

高管薪酬激励作为国有企业运营管理中的一个重要环节,是缓解委托代理问题的重要手段,对企业高质量发展起到重要促进作用。以F集团在国企混合制改革背景下的薪酬激励机制改革为例,通过改革前后的资本回报能力、企业竞争能力和企业成长能力等指标检验其高管薪酬激励改革的成效,并提出关于国有企业高管薪酬激励机制的建议。

As an important link in the operation and management of state-owned enterprises, executive compensation incentive is an important means to alleviate principal-agent problems and plays an important role in promoting the high-quality development of enterprises. Taking the compensation incentive system reform of the F Group Corporation under the background of state-owned enterprise mixed system reform as an example, this paper examines the effectiveness of its executive compensation incentive reform through indicators such as management expense ratio, return on equity, income and net profit before and after the reform, and puts forward suggestions on the executive compensation incentive system of state-owned enterprises.