摘要
2015 年，中共中央、国务院印发了《关于深化国有企业改革的指导意见》
（以下简称《指导意见》）。按照《指导意见》要求，省农垦总局开始推进
总局直属企业改革，确定了引进战略投资者，发展混合所有制经济、市场化
选聘职业经理人、管理层及员工持股及推进企业上市等四项改革措施。为此，
九三集团积极推进改革，明确了未来集团用人机制市场化、去行政化的总体
思路。九三集团在加快市场化选聘职业经理人步伐同时，需要建立与之相适
应市场化薪酬分配机制。如何科学合理地制定薪酬方案？对于九三集团吸引
人才、留住人才是至关重要的研究课题

本文首先介绍九三集团目前的薪酬结构，九三集团现行的职业经理人薪
酬结构主要由岗位工资、考核工资和其他福利三个部分构成。通过对九三集
团目前薪酬结构的分析，我们可以看到薪酬结构所呈现出的问题主要表现在
以下三个方面：可变薪酬激励比例太小、薪酬结构没有与企业的经营业绩相
挂钩、考核标准设计不科学，考评体系不够客观准确等问题

基于九三集团薪酬结构所出现的问题，本人综合无形资产收益法和评价
法建立了完整的薪酬体系数据评估模型，即考虑了货币时间价值，同样避免
了只是单纯运用评价法所产生的人为因素影响，改变了九三集团原有的薪酬
结构中单一的岗位工资+考核工资+其他福利的模式，提出了更适合本企业的
以经营业绩为基础、兼顾个人因素混合方案“收益法+评价法”薪酬方案

该薪酬方案使职业经理人人力资本价值更加具有市场化，为企业科学合理制
定职业经理人薪酬体系提供一定参考和依据，力图从更加全面、公允的角度
去评价职业经理人的人力资本价值，进而发现一种路径，挖掘出其人力资本
价值的方式。该项研究最根本的目的是引起企业对职业经理人人力资本的关
注和重视，使得企业能更好地发掘人才、尊重人才和使用人才，让人力资本
价值得到充分发挥，为企业发展提供更为优质的人力资源，使企业获得更加
丰厚的回报

关键词：职业经理人；薪酬方案；收益法；无形资产哈尔滨工业大学工商管理硕士学位论文
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Abstract
On the current business point of view, Human resources have become more
and more important resource in the modem enterprises, Professional managers
are at the core resources in human resources. It is crucial of an enterprise,
professional managers and human resources to fully develop and reflect the value
of its capital. We must attach great importance to the role of professional
managers and value. Currently, professional managers diversified salary payment
method. How to find a more accurate, fully stimulate the intrinsic value of the
remuneration of managers establish principles is particularly urgent. Therefore,
How scientific evaluation of professional managers of human capital and its
value in the business of professional managers who work to mobilize the
enthusiasm of enterprise development has become an important issue. Through
studies of Professional Managers Human Capital Value. In this paper, we study
the value of Professional Managers for the three purposes: The firstly,
exploratory research by professional manager human capital value assessment
methods for the development of human resources management in executive
compensation to provide a frame of reference. Secondly. Exploration and
research carried out by building models, from more impartial perspective to
explore the value of human capital managers, there are enhancing the value of its
human capital. Thirdly, the study can draw attention to human capital managers ,
making it better able to identify talent, and let professional managers get full
value for enterprises to bring more excess profits.
The income approach is the evaluation of intangible assets in the most
scientific method, but there are many problems in the application of this
approach, highlighted in the main technical and economic parameters forecasting
difficult, subjective judgments by evaluators big impact, resulting in greatly
reduced the reliability of the results of the assessment. Based on the an alysis of
basic theory, comparing several methods of evaluation of intangible assets,
combined with professional managers connotation of human capital value and
characteristics, and recognizing its specificity, according to modern economic
theory of factor prices and asset appraisal theory analysis of the pros and cons,哈尔滨工业大学工商管理硕士学位论文
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the establishment of a professional manager human capital evaluation model.
This model is applied after the income approach to the assessment of intangible
assets formula, the formula of this article corresponding improvement
transplanted to assess human capital managers, the professional managers to
assess the value of human capital as a Professional Executive Compensation an
important reference. Based on the theoretical analysis and case st udy, this paper
gives a comprehensive assessment of human capital value of professional
managers countermeasures and suggestions.
Key words: professional manager, compensation scheme, income approach,
intangible assets哈尔滨工业大学工商管理硕士学位论文
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目 录
摘要.....I
ABSTRACT .......II
目 录.. IV
第 1 章 绪 论 .. 1
1.1 研究背景 .. 1
1.2 研究的目的和意义........... 2
1.3 国内外研究现状 .. 4
1.3.1 国外研究现状 ........... 4
1.3.2 国内研究现状 ........... 6
1.3.3 国内外研究现状评述8
1.4 本文研究的主要内容和研究方法 9
1.4.1 本文研究的主要内容9
1.4.2 本文研究方法 ........... 9
第 2 章 九三集团职业经理人薪酬方案现状和存在的问题 ....11
2.1 九三粮油工业集团概况 ..11
2.2 九三集团职业经理人薪酬方案现状 ...... 12
2.2.2 职业经理人薪酬结构 .......... 12
2.2.3 职业经理人年薪工资计算 .. 14
2.2.4 职业经理人考核程序 .......... 15
2.3 九三集团职业经理人薪酬方案存在的问题 ...... 15
2.3.1 可变薪酬激励比例小 .......... 16
2.3.2 行政主导型的薪酬体系 ...... 16
2.3.3 考核标准设计不科学 ........... 16
2.4 本章小结17
第 3 章 九三集团职业经理人聘用岗位分析 .. 18
3.1 九三集团组织架构......... 18
3.2 九三集团聘用职业经理人必要性.......... 18
3.3 职业经理人涵盖范围界定 ......... 18
3.3.1 职业经理人理论界定 .......... 18
3.3.2 九三集团职业经理人涵盖范围界定 ........... 21哈尔滨工业大学工商管理硕士学位论文
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3.4 九三集团职业经理人岗位职责要求 ...... 21
3.4.1 九三集团总部各部门职业经理人岗位要求 ........... 21
3.4.2 九三集团直属公司职业经理人岗位要求 ... 22
3.4.3 九三集团生产子公司职业经理人岗位要求 ........... 22
3.5 本章小结23
第 4 章 九三集团职业经理人薪酬方案设计 .. 24
4.1 薪酬方案设计原则......... 24
4.2
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