Chinese Listed Company Top Manage Reward System Design Based On BSC

Listed companies is important component of Chinese economic entity. The top manager is the core of business management. Their administrative action directly influences enterprise's development. To a certain extent, the enterprise's competition is among its superintendents. It is an important means to drive its administrative that reasonably formulate the top manager's reward system. At present many researchers think that the reward system of Chinese listed companies top manager is unreasonable. It mainly manifests in that the reward level gets unhooked with the operating results, the reward structure is unitary, the reward standard is internalization and the formulation is freedom and so on. But at presnt ,as soon as the reward of our country listed companies top manager is grower an grower, growth of the enterprise achievement's is slower and slower. The reward of top manager does not achieve the effect to drive top manager to promote the enterprise achievement. The top manager's human capital could not obtain the reasonable consideration. Therefore, it has become the first problem that researching the primary factor affecting top manager reward, determining the target of top manager reward, formulating reasonable salary system based on it.This article uses the method unifing the standard research and the empirical study. First, through contrasting the domestic and foreign reward system's, profitting from the esearch results of domestic and foreign top manager reward drive, it points out the present of Chinese listed company top manager reward system and the unreasonable factors. Next, utilizating real diagnosis method, auxiliary by quantity and comparative analysis method, using the CSMAR database and the listed company annual report, selecting Shanghai and Shenzhen's 467 A stock list companies in 2006 as sample, it reserches the company's management achievements, the management characteristic, the stockholder's rights distribution structure and top manager's individual factor, proposing the related reference for the listed company top manager's reward pattern design. Finally, based on the balanced scoring law, selecting the KPI value from the growth and the innovation, the internal flow, the customer value, financial as well as the social efficiency five angles as the main inspection target, designingt the reward system, it proposes the solution that the listed company top manager's reward.