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论文编号：	12484
作者编号：	2220160601
上传时间：	2021/6/13 0:23:19
中文题目：	B民营餐饮公司高管激励与约束机制改进研究
英文题目：	Research on Improvement of Incentive and Constraint Mechanism for Top Management in B Private Catering Company
指导老师：	武立东
中文关键字：	民营；餐饮；高管；公司治理
英文关键字：	Private Sector；Catering Business；Top Management；Corporate Governance
中文摘要：	在中国，餐饮产业作为传统服务业的重要组成部分，发挥了不可替代的重要社会作用，被视为第三产业里社会贡献重大的支柱产业之一。中国餐饮市场也已发展成为仅次于美国的全球第二大餐饮市场。大量民营餐饮企业发展到一定阶段，在引入职业经理人后，面临高管激励与约束困境，成为制约企业进一步发展的瓶颈。 本文以B民营餐饮公司为研究对象，依据公司治理等相关理论，结合餐饮行业的特性，针对其高管激励约束现状和问题进行调研分析，发现B民营餐饮公司高管存在“推诿扯皮”、经营决策缓慢、过分注重眼前利益等问题，制约着企业绩效的提升。在进一步对股东和高管访谈调查基础上，本文进一步揭示了B民营餐饮公司高管激励与约束机制问题的主要根源在于高管经营权不够充分，企业监督和制衡机构流于形式，约束机制与激励机制之间出现了非对称现象，以及忽视企业文化和职业道德的激励约束作用等。在此基础上，本文提出其激励与约束机制改进的指导思想和基本原则，并从优化公司内部治理结构，廓清高管责权利分配，对高管推行具有行业和企业特色的年薪制改革，建立高管剩余索取权分配机制等方面，提出改进B公司高管激励与约束机制的具体对策。最后，从组织和制度保障、培训保障、企业文化保障角度，对B公司高管激励与约束机制改进策略提出实施推广保障措施。其中，关于B民营餐饮公司董事会、监事会治理结构设置的改进设计，以及高管特色年薪制设计思路的研究，对相关企业实践具有借鉴价值。
英文摘要：	In China, the catering industry as an important part of traditional service has played an irreplaceable role in society and is regarded as one of the pillar industries with major social contributions in the tertiary industry. Chinese catering industry has developed into the world’s second largest catering market after the United States. For many private catering companies, after they have developed to a certain stage, they will be run by professional managers, however, most of them find the incentive and constraint mechanism for top management is not efficient. The issue will become a bottleneck restricting the further development of such enterprises. This thesis taking B private catering company as the research object, based on corporate governance theory, combined with the characteristics of the catering industry, investigates and analyzes the current situation and problems of incentive and constraint mechanism for its top management. It finds that the main problems include: the buck-passing has already happened more often, it is slow to make the operation decisions constantly, and the top management focus too much on short-term interests, etc. These issues restrict the improvement of the corporate performance. Based on further interviews with the shareholders and the top management, the thesis also shows that the main causes of the problems with the incentive and constraint mechanism for top management lie below: the management control is not sufficient, the supervision and checks are only formally imposed, the constraint mechanism and the incentive mechanism are not fully matched, and corporate culture and professional ethics are ignored, etc. Based upon these findings, this thesis points out the guiding ideology and the basic principles for the improvement of the incentive and constraint mechanism, then proposes specific improvement countermeasures of the incentive and constraint mechanism. The main countermeasures lie in below: optimizing the company’s internal governance structure, clarifying the distribution of top management responsibilities and liabilities, implementing an annual salary reforms with industry and corporate characteristics for top management, and establishing the distribution mechanism for top management’ residual claim rights, etc. Finally, from the perspective of organization and system guarantees, training guarantees, and corporate culture guarantees, measures to improve its mechanisms are proposed. This thesis has reference value to such similar enterprises because of the research on the design of the governance structure of the board of directors and the board of supervisors of private catering companies, as well as the ideas of the annual salary system for top management.
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