本文選題：融資租賃　切入點：高管薪酬　出處：《武漢理工大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：融資租賃行業(yè)近幾年得到了迅速的發(fā)展，是公認的朝陽產(chǎn)業(yè)之一。而人力資源管理在近二十年來的發(fā)展同樣令人矚目，也被實踐證明是企業(yè)獲得可持續(xù)競爭優(yōu)勢的重要因素。而薪酬管理作為戰(zhàn)略性人力資源管理的核心組成部分，正是這一競爭優(yōu)勢的載體。如何通過科學(xué)、合理、有效的薪酬體系來吸引，保留和激勵優(yōu)秀的高管人才，將薪酬管理與租賃行業(yè)高管薪酬結(jié)合起來，以達到保持和提升企業(yè)核心競爭力，是現(xiàn)代融資租賃行業(yè)面臨的挑戰(zhàn)之一。 本文詳細闡述了融資租賃含義、特點、發(fā)展現(xiàn)狀，指出目前的研究主要集中在業(yè)務(wù)模式、會計處理、法律問題等領(lǐng)域，尚沒有從薪酬角度研究如何促進行業(yè)發(fā)展，更沒有從高層管理者角度切入分析如何促進行業(yè)發(fā)展。同時梳理了委托代理理論、人力資本理論、公司治理結(jié)構(gòu)理論等人力資源薪酬管理理論。結(jié)合國內(nèi)外大量研究成果，提出高管薪酬影響因素，然后利用回歸分析等統(tǒng)計方法進行驗證，顯示不同因素對于高管薪酬影響因素大小。最后，根據(jù)研究結(jié)果提出不同方法優(yōu)化現(xiàn)有薪酬體系，達到提升高管人員滿意度，更積極投入公司運營，最終促進整個行業(yè)的創(chuàng)新，良性發(fā)展。 第一章導(dǎo)論。介紹了論文的研究目的、研究意義，國內(nèi)外的研究現(xiàn)狀，進一步闡述了論文的研究內(nèi)容和方法。第二章融資租賃和高管薪酬理論概述。介紹了融資租賃相關(guān)概念和行業(yè)發(fā)展現(xiàn)狀以及高管薪酬的理論基礎(chǔ)。第三章介紹融資租賃行業(yè)現(xiàn)狀，高管薪酬狀況。主要介紹了融資租賃企業(yè)高管薪酬存在主要問題，分析了決定高管薪酬的關(guān)鍵因素。第四章基于回歸分析的融資租賃高管薪酬實證分析。提出高管薪酬影響因素，應(yīng)用回歸分析進行相關(guān)性檢驗。第五章結(jié)論和政策建議。結(jié)合上一章分析結(jié)果，，提出本文的結(jié)論，說明文章的創(chuàng)新點和局限性。 本文的最終結(jié)果，根據(jù)假設(shè)，驗證了融資租賃行業(yè)高管薪酬影響因素，不同性質(zhì)企業(yè)可根據(jù)自身情況，參考不同因素影響程度，設(shè)計適合自己的薪酬體系。本文從薪酬角度對租賃行業(yè)發(fā)展提供參考性建議。
[Abstract]:The financial leasing industry has been developing rapidly in recent years, is one of the sunrise industry recognized. Human resource management in nearly twenty years of development are equally impressive, has been proved to be an important factor in enterprise obtain sustainable competitive advantage. Salary management is the core component of strategic human resource management, is the carrier of this a competitive advantage. How to scientific, reasonable and effective compensation system to attract, retain and motivate talented executives, the executive compensation compensation management and leasing industry combine to maintain and enhance the core competitiveness of enterprises, is one of the modern leasing industry faces challenges.
This paper describes the meaning of financial leasing, characteristics, development status, points out that the current study mainly focused on the business model, accounting, field of legal issues, there is no compensation from the perspective on how to promote the development of the industry, but not from the top management perspective on how to promote the development of the industry. At the same time combing the principal-agent theory. The human capital theory, corporate governance theory and human resources management theory. Combined with a large number of research results at home and abroad, puts forward the factors affecting the executive compensation, and then use regression analysis and other statistical methods for verification, according to different factors for executive compensation factors. Finally, according to the research results proposed different methods to optimize the existing salary system, improve the executives' satisfaction, more actively into the business, and ultimately promote the innovation of the whole industry healthy development.
The first chapter is introduction. Introduces the research purpose, research significance, research status at home and abroad, expounds the study contents and methods. The second chapter of financial leasing and executive compensation theory. Introduced the current development of financial leasing industry and the related concepts and theoretical basis of executive compensation. The third chapter introduces the status quo of the financial leasing industry the status of executive compensation, executive compensation. This paper mainly introduced the main problems of financial leasing enterprises, analyzes the key factors of executive compensation. The fourth chapter is the empirical regression analysis of the financing lease of executive compensation. Based on the analysis of factors affecting the executive compensation, the application of regression correlation test analysis. The fifth chapter is the conclusion and policy suggestions. Based on the previous chapters the results of the analysis, put forward the conclusion of this paper, explaining the innovation points and limitations.
The final result, this paper based on the assumption that the verification of executive compensation factors of financial leasing industry, different enterprises can according to their own situation, the reference effect degree of different factors, design their own compensation system. In this paper, from the perspective of compensation leasing industry development to provide reference suggestions.

【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F832.49;F272.92

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