- I - 摘要 近年来，保险行业高管薪酬水平增长态势迅猛，不断拉大与其他行业平均薪 酬水平的差距。2008 年中国平安爆出“天价高管薪酬”事件，更成为公众和舆论 关注的焦点，更引起了社会对于现行的薪酬体系是否健康、收入分配是否兼顾了 公平与效率等一系列问题的思考。之后政府和保监会相继出台多项制度来约束高 管的薪酬，在此背景下，本文对 ZG 保险公司的高管薪酬体系进行了详细研究。 本文的研究意义有二，一是对 ZG 股份制保险公司高管薪酬的界定和薪酬体 系的设计进行了研究和完善；二是扩大了金融行业高管薪酬研究的领域。以往研 究以银行业为主，本文对扩大金融业高管薪酬的研究具有一定意义。本文采用实 证方法进行研究，通过问卷发放回收数据，并采用 SPSS17.0 进行数据分析得出 研究结论。本文通过对 ZG 保险公司高管薪酬体系的研究，揭示其薪酬体系存在 的问题，在此基础上提出 ZG 保险公司高管薪酬体系的改进方案，并通过改进方 案的构建，进一步对比分析保险行业高管薪酬现状和普遍存在的问题。通过研究， 本文得出以下结论，第一，对薪酬相关概念进行了界定，明确了高管、高管薪酬 体系、高管薪酬的影响因素；第二，ZG 保险公司高管薪酬管理表现出需求集中 在较高的层次、高管薪酬方式相对多样等特点，同时该公司的高管薪酬体系也存 在诸多问题；第三，综合考虑了各种绩效考核指标，并将这些指标引入了高管薪 酬体系，通过相应的考核帮助高管薪酬的确定，并有效激励高管完成企业的总体 目标，防范风险，提高企业绩效；第四，改进薪酬体系的关键在于合理安排高管 薪酬标准，使之对高管的激励以及提高公司绩效的效果达到恰当水平。 关键词，保险行业；高管薪酬体系；改进方案Abstract - III - Abstract Recent years, the executive’s compensation in insurance industry increases rapidly, widening the gap with other industry’s average level. In 2008, Pingan insurance company got a kick out of ‘whopping price executive compensation’event, which then not only got the public’s attention but also has caused a trend to think about whether the current compensation system is healthy and whether the income distribution system is fairness and efficiency. Since that, government and China Insurance Regulatory Commission have issued a number of governing to constraint executives’ compensation. In this context, this article has studied in detail about ZG insurance company’s executive compensation system. There are two research significance of this paper: one is the definition of ZG insurance company’s executive compensation system and the improvement of its design; the second is to expand the research field of executive compensation system in financial industry. Previous researches mostly focus on the banking sector, however, in this paper, the research field has been expanded of financial which has a certain meaning. This paper adopts empirical method to study, collecting the questionnaire data and using SPSS17.0 to analyze data and finally get the conclusion. Through researching ZG insurance company’s executive compensation system, this article reveals the existing problems in this system. Based on this, we give advances to improve it. In addition, through the improvement plan, we construct and analyze current status of executive compensation and common problems existed in the insurance industry. Through research, this paper has got the following conclusions: Firstly, we defined related concepts and cleared out the executive, the executive compensation system and the influence factors of executive salary; Secondly, ZG insurance company’s compensation management has shown that the demand is concentrated on the higher administrative levels and executive compensation way is relatively various. Meanwhile, the company's executive compensation system also has many problems; Thirdly, we considered various performance evaluation indicators and introduces them into the executive compensation system. Using the corresponding assessment, we hope it could help to determine the executives’ compensation and effectively motivate executives to complete the enterprise’s overall goal, to prevent risks and to improve business performance. Lastly, reasonable arrangement of executive compensation’s standard is the key to improve the北京工业大学工商管理硕士专业学位论文 - IV - compensation system. Therefore, it can effectively incentives executives and improves corporate performance to reach an appropriate level. Key words: insurance industry, executive compensation system, improvement plan目 录 - V - 目 录 摘要............................................................................................................................ I Abstract ........................................................................................................................III 第 1 章 绪论..................................................................................................................1 1.1 研究背景及研究意义.........................................................................................1 1.1.1 研究背景................................................................................................1 1.1.2 研究意义................................................................................................2 1.2 研究范围界定.....................................................................................................4 1.3 研究内容和研究方法.........................................................................................4 1.3.1 研究内容................................................................................................4 1.3.2 研究方法................................................................................................5 1.4 本文研究思路及框架.........................................................................................5 1.4.1 研究思路................................................................................................5 1.4.2 研究框架................................................................................................6 1.5 理论综述.............................................................................................................6 1.5.1 概念界定及理论概述............................................................................6 1.5.2 国内外研究现状概述..........................................................................11 1.6 本章小结...........................................................................................................14 第 2 章 ZG 保险公司概况和高管薪酬体系分析.....................................................15 2.1 ZG 保险公司概况 .............................................................................................15 2.1.1 ZG 保险公司简介 ................................................................................15 2.1.2 ZG 保险公司治理情况 ........................................................................15 2.1.3 ZG 保险公司战略 ................................................................................15 2.1.4 ZG 保险公司经营业绩 ........................................................................16 2.2 ZG 保险公司高管薪酬体系调查分析 .............................................................16 2.2.1 问卷设计及发放..................................................................................16 2.2.2 ZG 保险公司高管薪酬体系构成分析 ................................................17 2.2.3 ZG 保险公司高管薪酬体系满意度分析 ............................................17 2.2.4 ZG 保险公司高管薪酬体系合理度分析 ............................................20 2.3 ZG 保险公司高管薪酬体系的特点及局限性分析 .........................................22 2.3.1 ZG 保险公司高管薪酬管理特点 ........................................................22 2.3.2 ZG 保险公司高管薪酬体系局限性分析 ............................................23 2.3.3 ZG 保险公司治理机制现状及局限性分析 ........................................24北京工业大学工商管理硕士专业学位论文 - VI - 2.4 本章小结...........................................................................................................24 第 3 章 ZG 保险公司高管薪酬体系改进方案设计.................................................27 3.1 ZG 保险公司高管薪酬体系改进方案整体框架 .............................................27 3.1.1 ZG 保险公司高管薪酬体系改进的基本原则 ....................................27 3.1.2 ZG 保险公司高管薪酬体系的改进目标 ............................................29 3.2 ZG 保险公司高管薪酬体系优化内容 .............................................................29 3.2.1 ZG 保险公司高管薪酬体系改进方向 ................................................29 3.2.2 ZG 保险公司高管薪酬体系改进方案 ................................................31 3.2.3 ZG 保险公司高管人员薪酬各组成部分设计 ....................................32 3.3 本章小结...........................................................................................................34 第 4 章 ZG 保险公司高管薪酬体系优化方案的评析.............................................35 4.1 ZG 保险公司高管薪酬体系优化方案评析 .....................................................35 4.1.1 ZG 保险公司薪酬体系改进方向评析 ................................................35 4.1.2 ZG 保险公司薪酬体系改进方案评析 ................................................35 4.2 ZG 保险公司高管薪酬体系改进的再思考 .....................................................36 4.2.1 管理层权力和内部控制的再思考......................................................36 4.2.2 监管干预再思考..................................................................................36 4.3 本章小结...........................................................................................................37 结 论..........................................................................................................................39