本文選題：人力資本激勵機制　切入點：企業(yè)增值　出處：《哈爾濱商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在全球資本市場自由化和組織運營復(fù)雜化的背景下,資源作為能力的載體,積累程度決定了發(fā)展的空間大小。人力資本作為智力資本的重要組成部分,是公司運營的領(lǐng)頭羊,已經(jīng)成為影響公司價值大小的重要因素。價值創(chuàng)造作為企業(yè)價值增值的核心,能夠更加真實反映企業(yè)的綜合能力,更緊密結(jié)合戰(zhàn)略規(guī)劃與價值管理思想,更關(guān)注企業(yè)運營效率和資源配置能力,從而實現(xiàn)企業(yè)價值增值目標(biāo)。財務(wù)價值創(chuàng)造力作為價值創(chuàng)造力的一個組成部分,從財務(wù)角度更加直觀體現(xiàn)一個企業(yè)的財務(wù)狀況及發(fā)展趨勢,但是目前國內(nèi)外學(xué)者關(guān)于人力資本激勵機制對企業(yè)財務(wù)價值創(chuàng)造力的影響研究甚少,而我國在這方面的研究尚未成熟。因此,本文選擇人力資本激勵機制對財務(wù)價值創(chuàng)造力的影響作為研究內(nèi)容,得到有效的實證結(jié)果,以期能夠為理論和實證作微薄貢獻。論文選取人力資本激勵機制對財務(wù)價值創(chuàng)造力的影響為研究對象,通過對人力資本激勵機制概念及衡量的認識,分析人力資本激勵機制對財務(wù)價值創(chuàng)造的作用機制,并通過對人力資本激勵機制及財務(wù)價值創(chuàng)造力指標(biāo)進行現(xiàn)狀分析后,針對現(xiàn)狀分析結(jié)果,選擇2011年至2015年滬深A(yù)股上市的1798家科技型企業(yè)作為研究樣本,進行人力資本激勵機制和財務(wù)價值創(chuàng)造力的指標(biāo)設(shè)計,并進行描述性統(tǒng)計、相關(guān)性檢驗、回歸模型進行實證分析,在進行財務(wù)價值創(chuàng)造力指標(biāo)設(shè)計時,創(chuàng)造性的設(shè)計"GRCNA"指標(biāo)。通過實證研究結(jié)果,發(fā)現(xiàn)科技型企業(yè)的管理層前三名平均薪酬、相對薪酬差距、激勵組合變量均對財務(wù)價值創(chuàng)造力呈正向促進作用。根據(jù)研究結(jié)果,提出提高激勵強度、合理制定激勵差距、運用激勵方式和組合的不同模式建議,從而提高企業(yè)價值創(chuàng)造力。
[Abstract]:Under the background of the liberalization of global capital market and the complication of organization operation, resources as the carrier of ability and accumulation degree determine the space of development. As an important part of intellectual capital, human capital is the leader of company operation. Value creation, as the core of value increment, can more truly reflect the comprehensive ability of the enterprise, and more closely combine the strategic planning and the value management thought. More attention is paid to the efficiency of enterprise operation and the ability of resource allocation, so as to realize the goal of increasing the value of the enterprise. The creativity of financial value as a component of value creativity, The financial situation and development trend of an enterprise are reflected more intuitively from the financial angle, but there is little research on the influence of human capital incentive mechanism on the financial value creativity of enterprises at home and abroad. Therefore, this paper chooses the influence of human capital incentive mechanism on financial value creativity as the research content, and obtains the effective empirical results. In order to make a modest contribution to the theory and practice, this paper selects the influence of human capital incentive mechanism on financial value creativity as the research object, through the understanding of the concept and measurement of human capital incentive mechanism. This paper analyzes the function mechanism of human capital incentive mechanism on financial value creation, analyzes the current situation of human capital incentive mechanism and financial value creativity index, and analyzes the results of the present situation. From 2011 to 2015, 1798 science and technology enterprises listed in Shanghai and Shenzhen A-shares were selected as research samples to design the index of human capital incentive mechanism and financial value creativity, and to carry out descriptive statistics and correlation test. The regression model carries on the empirical analysis, when carries on the financial value creativity index design, creatively designs "GRCNA" the index. Through the empirical research result, finds out the top three management level average salary, the relative salary disparity in the science and technology enterprise. According to the research results, the paper puts forward some suggestions on how to improve the incentive intensity, how to make the incentive gap reasonably, and how to use the different modes of incentive and combination to improve the value creativity of enterprises.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F272.92;F276.44;F275

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本文編號：1613645