The Study On The Design And Application Of Salary System On Top Executives Of S Corporation

Top executive salary is the product of the moderm enterprise system.It is an inevitable result to replace the market by the inner contract of the enterprise with the development of the enterprise system,and it is the compensation paid to the top executives by the enterprise which is produced based on the brainwork,including labor value,special contribution reward and operational risk value.According to its different properties,top executive salary can be divided into three parts-basic annual salary,the performance salary and long-term promotional salary.Rationality of the salary system is an important characteristic of the rationality of the top executive salary,while the rationality of the top executive salary depends on the fairness of the salary system or salary contract.The key is the formation and the executive process of the salary evaluation system.This thesis starts from the hot issue of the top executive salary aspect in the real economic activities,discusses the close connection between the operation result of the enterprise and the contribution of the managers,analyzes the essential property of the top executive salary,and builds an evaluation system which lies mainly on evaluating the extent of the managers' contribution.First,the article introduces the research foundation and the theoretical basis to build the top executive system,comments and arranges the related domestic and foreign theories,analyzes the reference value to this thesis of these theories,and defines several main concepts involved in the article.Second,using S Corporation as the object of the study,the thesis introduces the basic background of this corporation,analyzes the salary system of top executives,the current situation and problems of this corporation,and discusses the current salary situation of top executives of the whole trust industry this corporation belongs to and the corresponding current salary situation of top executives.Next,as the core part of this thesis,the article does an empirical study on the design and application of salary system on S corporation's top executives,brings up the purpose,requirements,principles,objects,thoughts and methods,etc.of the salary design.In specific,the design proposals of top executives' basic annual salary,the performance salary and long-term promotional salary.And it brings up the design proposal on top executives' performance evaluation.Finally,the article introduces the successful experience of the design on salary system and the necessary improvements needed.