人事管理的核心是激励，激励是管理职能的本质，企业的成败取决于激励机 制的运用，企业可持续发展的关键是吸引和保持人才，企业之间的竞争是人的竞 争。实施有效的激励机制就是为了能够吸引和留住人才，充分激发公司高层管理 人员的积极能动性和自主性。本文首要以香港美俪阿萨娜国际有限公司为背景论 述了基于委托代理关系研究激励机制的重要性，阐发了公司中委托代理关系的类 型，指出了基于委托代理关系的激励机制在公司中的作用，进行委托代理关系下 公司高管激励机制的整体研究。 文章主要应用文献检索法、观察法等对香港美俪阿萨娜国际有限公司目前基 于委托代理关系下高管激励机制存在的问题进行研究。本文在理论分析的基础 上，重点分析了激励与功能原则、主体关系的形成及其基本内容，并在理论基础 上，对香港美俪阿萨娜国际有限公司高级管理人员激励机制的现状进行了研究， 详细分析了现行公司高管激励制度，然后根据委托代理关系下高管激励机制存在 的问题，对这些问题产生的原因进行了分析，最后，根据美俪阿萨娜国际有限公 司在高管激励制度实施过程中存在的问题和原因，分析了应对策略。总结出，香 港美俪阿萨娜国际有限公司在委托代理关系下高管激励制度中要优化高管激励 计划、完善公司监管体系、对高管开展长短期激励和目标激励、加强非物质激励。 关键词：激励机制；委托代理；高管 硕士学位论文 II Abstract Incentiveisthecoreofhumanresourcemanagement,theessenceofmanagement function,andtheimportantfactortodecidethesuccessorfailureofanenterprise.The keytothesustainabledevelopmentofenterprisesistoattractandmaintaintalents.In intensemarketcompetition,attractingandretaininghumanresourcesiskeytothe sustainabledevelopmentofthefirm.Thekeytoattractandretaintalentsisto implementaneffectiveincentivemechanismtofullymobilizetheenthusiasmof seniormanagers.Thispapermainlystudiestheincentivemechanismofcompany executivesundertheprincipal-agentrelationshipbasedonHongKongMilesAssana InternationalCo.,Ltd. Basedontheprincipal-agentrelationship,thispaperstudiestheproblemsof executiveincentivemechanisminHongKongMileAssanaInternationalCo.,Ltd.. Fromthetheoreticalpointofview,thispaperfocusesontheanalysisoftheprinciple andfunctionofmotivation,theformationandmaincontentsofprincipal-agent relationship,andonthetheoreticalbasis,thispaperstudiesthepresentsituationofthe incentivemechanismforseniormanagementofHongKongMeiliAssana InternationalCo.,Ltd.,analyzesindetailthecurrentincentivemechanismforsenior managementofthecompany,andthen,accordingtotheproblemsexistinginthe incentivemechanismforseniormanagementundertheprincipal-agentrelationship, thispaperanalyzesthecausesoftheseproblems,andfinally,accordingtothe problemsandcausesintheimplementationofthemanagerincentivesysteminMile AssanaInternationalLimited,analyzesthecopingstrategies.?Concludedthat,inthe executiveincentivesystemundertheprincipal-agentrelationship,weshouldoptimize theexecutiveincentiveplan,perfectthecompany'ssupervisionsystem,develop long-termandshort-termincentiveandtargetincentive,andstrengthenthe non-materialincentive. Keywords:Incentivemechanism;Principal-agent;Seniormanagement; 基于“委托代理关系”的香港美俪阿萨娜国际有限公司高管激励机制研究 III 目录 摘要........................................................................................................................I Abstract......................................................................................................................II 目录....................................................................................................................III 1绪论..................................................................................................................1 1.1研究背景............................................................................................................1 1.2研究意义............................................................................................................2 1.2.1理论意义....................................................................................................2 1.2.2实践意义....................................................................................................2 1.3研究综述............................................................................................................2 1.3.1国外研究综述............................................................................................2 1.3.2国内研究综述............................................................................................3 1.3.3文献评述....................................................................................................6 1.4研究内容与研究方法........................................................................................6 1.4.1研究内容....................................................................................................6 1.4.2研究方法....................................................................................................7 1.4.3研究思路....................................................................................................7 2理论基础..................................................................................................................9 2.1激励的内涵........................................................................................................9 2.1.1激励的概念................................................................................................9 2.1.2激励的特征................................................................................................9 2.1.3激励的作用................................................................................................9 2.2激励的理论基础..............................................................................................10 2.2.1马斯洛的需要层次理论..........................................................................10 2.2.2赫兹伯格的双因素理论..........................................................................11 2.2.3麦克利兰的成就激励理论......................................................................12 2.3委托代理关系的概述......................................................................................14 2.3.1委托代理关系的产生..............................................................................14 2.3.2委托代理理论产生的历史背景..............................................................14 2.3.3委托代理理论的主要内容......................................................................14 3基于委托代理关系研究激励机制的重要性与委托代理的类型........................15 3.1基于委托代理关系研究激励机制的重要性..................................................15 3.1.1委托代理是激励人的一种契约关系......................................................15 3.1.2公司管理结构的核心问题是公司与高管的委托代理关系问题..........15 硕士学位论文 IV 3.2公司委托代理的类型......................................................................................15 3.2.1公司所有者与公司经营者之间..............................................................15 3.2.2公司经营者与公司客户之间..................................................................16 4香港美俪阿萨娜国际有限公司高管激励机制现状及高管激励机制分析.......17 4.1香港美俪阿萨娜国际有限公司概述..............................................................17 4.1.1公司简介..................................................................................................17 4.1.2公司主营业务..........................................................................................17 4.1.3组织架构及职责......................................................................................18 4.2香港美俪阿萨娜国际有限公司现有的高管激励机制现状分析..................19 4.2.1企业高管激励机制的现状......................................................................19 4.2.2高管激励制度基本情况..........................................................................19 4.2.3高管激励机制存在的问题......................................................................20 4.3激励机制存在问题的原因分析......................................................................21 4.3.1内部原因...........................................................................................