【正文】 ...................................................10 公司治理不完善 ..........................................................................................................................10 薪酬制定比較隨意 ......................................................................................................................11 薪酬激勵只注重短期 ..................................................................................................................11 薪酬披露比較模糊，缺乏監(jiān)督 ..................................................................................................123 案例分析 ................................................................................................14 美國金融企業(yè)發(fā)放獎金引起公憤 .......................................................................14 金融“高薪門 ”戲劇轉(zhuǎn)折 馬明哲“零年薪” ...........................................................15 綜合分析 ...............................................................................................................174 上市公司高管薪酬設(shè)計管理策略 ........................................................20 建立健全上市公司績效考核體系 .......................................................................20 完善上市公司高管薪酬制度 ...............................................................................21 建設(shè)短期激勵制度 ......................................................................................................................21 建設(shè)長期激勵制度 ......................................................................................................................22 加強上市公司監(jiān)督機制建設(shè) ...............................................................................22 加強內(nèi)部監(jiān)督 ..............................................................................................................................23 加強外部監(jiān)督 ..............................................................................................................................24結(jié)論 ............................................................................................................26致謝 ............................................................................................................275 / 33參考文獻 ....................................................................................................29 1 / 331 緒論中國平安 2022 年年報顯示，中國平安有 3 名董事及高管 2022 年的稅前薪酬超過了 4000 萬元，其中馬明哲稅前報酬為 萬元，折合每天收入 萬元，刷新 A 股上市公司高管的薪酬最高紀錄。s initiative, creativity and enthusiasm to the core petitiveness of enterprises. Which is the key to maintain petitive advantages of enterprises. Government, scientific research institutions, professional consulting firm, professional managers, human resource managers, institutional investors and small and mediumsized investors all pay close attention to the salary design of the management.Recently, executive pensation was discussed sharply by the news media, many governments began to reform the systems of executive pay. How many salaries should the executives pay? How to design the systems of executive pensation? This is truly a plicated question. According to the principles of salary management, in view of present situation, taking American finance enterprises and the Chinese Pingan for example, this article propose strategies of executives salary design and management of listed panies.Keywords：listed panies。本文即依據(jù)薪酬設(shè)計管理的原理，針對目前上市公司薪酬管理現(xiàn)狀，通過美國金融企業(yè)和中國平安高管薪酬案例分析，提出了上市公司高管薪酬設(shè)計管理策略。最近企業(yè)高管薪酬被新聞媒體推到了風口浪尖，各國政府也紛紛發(fā)布限薪令。高管人員是上市公司最具活力的核心人才，薪酬制度是上市公司最具活力的管理制度，充分調(diào)動高管人員的主動性、創(chuàng)造性、積極性是提升企業(yè)核心競爭力，維系企業(yè)競爭優(yōu)勢的關(guān)鍵所在。我承諾，論文中的所有內(nèi)容均真實、可信。1 / 33誠 信 聲 明我聲明，所呈交的畢業(yè)論文是本人在老師指導下進行的研究工作及取得的研究成果。據(jù)我查證，除了文中特別加以標注和致謝的地方外，論文中不包含其他人已經(jīng)發(fā)表或撰寫過的研究成果，也不包含為獲得其他教育機構(gòu)的學位或證書而使用過的材料。畢業(yè)論文作者簽名： 簽名日期： 年 月 日2 / 33上市公司高管薪酬設(shè)計管理研究[摘 要 ] 在知識經(jīng)濟、技術(shù)革新、全球一體化浪潮的背景下，科學合理的薪酬體系能夠充分發(fā)揮激勵和引導功能，極大的激發(fā)員工的積極性，吸引并且留住優(yōu)秀人才，從而有利于提高企業(yè)績效，使企業(yè)獲得更大的競爭優(yōu)勢。上市公司高管薪酬應(yīng)該如何設(shè)計管理？一直是政府管理部門、科研機構(gòu)、專業(yè)咨詢公司、職業(yè)經(jīng)理人、人力資源（薪酬）管理從業(yè)者、機構(gòu)投資者、中小股民等關(guān)注的重點之一。企業(yè)高管到底該拿多少薪酬？高管薪酬應(yīng)該怎么樣設(shè)計？這確實是一個令人困惑的問題。[關(guān)鍵詞] 上市公司；高管；薪酬設(shè)計 3 / 33Study on Listed Companies Executives Salary Design and Management Abstract：In the background of knowledge economy, technological innovation, the wave of globalization, The scientific and rational system of salaries can develop inspire and guide function, which greatly stimulate the enthusiasm of the staff, attract and retain talented people, will help enterprises to improve business performance, so that enterprises gain greater petitive advantage. the exec is t