I 摘要 在国家“一带一路”倡议下，我国西南地区的航空业处于一个蓬勃发展的时 期，2018年12月，成都双流国际机场实现了5000万人次的突破，标 志着成都双 流国际机场，是中国继北京首都国际机场、上海浦东国际机场、广州白云国际机 场之后国内第4个吞吐量破5000万人次的机场，也是中西部第一个跻身“全球5000 万 级机场俱乐部”的机场。这既彰显了成都在全球民航业影响力及地位的不断提 升，又奠定了成都航空发展更加坚固的基础，对加快建设中国西部“互联互通、 辐射全球”的国家 级国际航空枢纽具有里程碑意义，成都“航空第四极”地位更 加凸显。 C航空公司是成都双流国际机场的9家基地航空公司中一员。本文将以C航 空公司财务人员，这样的一个传 统职业群体为研究对象，以经典的激励理论为学 术论据，在前辈们对激励问题研究的基础上，通过对部分C航空公司财务人员的 内心需求和工作满意度等方面进行访谈，并对财务 部内部各项目进行实地走访， 深入剖析当前C航空公司财务人员激励机制存在的问题，指出当前C航空公司在 财务人员的激励机制方面存在的激励机制单一落后及激励的奖惩机制 流于形式等 问题与不足。同时，进一步调查分析得出当前C航空公司财务人员的激励效果欠 佳的主要影响因素有国有背景下的航空公司薪酬改革任重道远、财务工作得不到 高度 重视、飞行领域出身领导的管理方式、公司内部“双职工”与“单职工”的 职业诉求差异及员工队伍年龄搭配不合理等。最后针对上述存在的激励问题，有 针对性地提出了优化 建议。 公司针对员工的激励，是一个亘古不变的人力资源管理话题，要想公司发展 得更好，必然需要激发出员工在工作中的创造性及积极性。本文所探讨的激励机 制问题，是针 对民航体系中从事财务工作的这类人员，因此为了进一步提高财务 人员的工作效率及成果，需要对当前执行的激励机制进行不断优化与改进，从而 展示出激励机制在管理工作中 的重要作用，为C航空公司的未来更加宏伟发展提 供人员管理上的有效理论支撑，也对于我国民航业中众多的航空公司针对财务从 业人员的激励机制提供一定的参考价值。 关键 词：C航空公司，民航业，财务人员，激励 ABSTRACT II ABSTRACT Under the national “Belt and Road” initiative, the aviation industry in Southwest China is in a period of vigorous development. In December 2018, Chengdu Shuangliu International Airport achieved a breakthrough of 50 million passengers, marking that Chengdu Shuangliu International Airport is China's successor after Beijing Capital International Airport, Shanghai Pudong International Airport, and Guangzhou Baiyun International Airport, the fourth domestic airport with a throughput of more than 50 million passengers, also the first airport in the Midwest to be ranked as a "Global 50 Million Airport Club". This not only demonstrates Chengdu's increasing influence and status in the global civil aviation industry, but also lays a solid foundation for the development of Chengdu's aviation industry. It has a milestone significance for accelerating the construction of a national-level international aviation hub in western China that is “interconnecting and radiating the world”. Chengdu's status as the "fourth pole of aviation" is even more prominent. C Airlines is one of the nine base airlines of Chengdu Shuangliu International Airport. This thesis will take the financial staff of C Airlines, such a traditional professional group as the research object, the classic motivation theory as an academic argument. On the basis of the predecessors research on incentive problems, through the interview about inner demand and job satisfaction for some C Airlines financial staff, and field visits to financial department inner sections, we analyze the current existing problems of C Airlines incentive mechanism for financial staff and point out that the current C Airlines’ financial staff's incentive mechanism has the single and backward incentive method, also the incentive reward and punishment mechanism become formalistic and remain other problems. At the same time, with further investigation and analysis of C Airlines incentive status, we find important influencing factors on the poor incentive effect: salary reform in the state- owned airlines has a long way to go, the financial work is not highly valued, the management method of leadership in the field of flight, the career demand differences of the company’s internal “working couple” and “single staff” and employees ages collocation is not reasonable, etc. Finally, in view of the above existing incentive problems, the optimization suggestions are put forward. ABSTRACT III The company's incentive for employees is an eternal human resource management topic. In order to develop a better company, it is necessary to stimulate the creativity and enthusiasm of employees in work. This thesis discusses problems of incentive mechanism for the civil aviation system of persons engaged in finance work. So in order to further improve working efficiency of financial staff and achievements, it’s required to continuously optimize and improve the current implementation of the incentive mechanism, so as to show the important role of incentive mechanism in the management work. It can provide valid theory support for the future more magnificent development of C airlines personnel management, also provide certain reference value of incentive mechanism for many airlines financial staff in civil aviation. Keywords: C Airlines，civil aviation，financial staff，incentive 目 录 IV 目 录 第一章 绪论 .................................................................................................................... 1 1.1 选题背景 ............................................................................................................ 1 1.2 研究意义 ............................................................................................................ 2 1.3 研究方法及论文框架 ........................................................................................ 4 1.3.1 研究方法 ................................................................................................ 4 1.3.2 论文框架 ................................................................................................ 4 1.4 本章小结 ............................................................................................................ 5 第二章 激励的概念及相关理论 .................................................................................... 6 2.1 激励的概念 ........................................................................................................ 6 2.2 激励的作用 ........................................................................................................ 7 2.3 重要的激励理论 ................................................................................................ 8 2.3.1 内容激励理论 ........................................................................................ 8 2.3.2 过程激励理论 ....................................................................................... 11 2.3.3 行为后果理论 ...................................................................................... 13 2.3.4 综合激励理论 ...................................................................................... 14 2.4 关于财务人员的激励机制研究情况 .............................................................. 14 2.5 本章小结 .......................................................................................................... 15 第三章 财务人员及财务部门在企业的职能 .............................................................. 17 3.1 财务人员的范围界定 ...................................................................................... 17 3.2 财务部门的企业职能 ...................................................................................... 17 3.2.1 企业的组织形式 .................................................................................. 17 3.2.2 企业的经营目标 .................................................................................. 19 3.2.3 财务部门的职能 .................................................................................. 21 3.3 财务人员需具备的素质 ......