摘 要
随着市场竞争的日益激烈，企业绩效成为衡量企业发展的重要指标，而员工激励机制作为提升企业绩效的关键因素，其重要性愈发凸显。本研究旨在探讨员工激励机制与企业绩效之间的关系，以期为企业优化激励机制提供理论依据。基于委托代理理论和期望理论，选取2018 - 2022年沪深A股上市公司为样本，运用因子分析法确定员工激励机制的评价指标体系，包括物质激励、精神激励和发展激励三个维度，并采用多元线性回归模型进行实证检验。结果表明，物质激励中的薪酬水平、福利待遇对短期企业绩效有显著正向影响；精神激励里的企业文化、工作氛围对长期企业绩效存在积极促进作用；发展激励方面，培训机会、晋升空间有助于提高员工忠诚度，间接推动企业绩效增长。创新之处在于构建了涵盖多维度的员工激励机制评价体系，区别于以往单一视角的研究，同时将企业绩效分为短期和长期分别考察，更全面地揭示二者关系。这不仅丰富了相关理论研究成果，也为企业管理者制定科学合理的激励政策提供了参考。
关键词：员工激励机制 企业绩效 物质激励
Abstract
As market competition intensifies, corporate performance has become a critical metric for evaluating enterprise development, with employee incentive mechanisms emerging as a key factor in enhancing corporate performance. This study aims to explore the relationship between employee incentive mechanisms and corporate performance, providing theoretical support for optimizing incentive mechanisms within enterprises. Grounded in principal-agent theory and expectancy theory, this research selects listed companies on the Shanghai and Shenzhen A-share markets from 2018 to 2022 as samples. Factor analysis is employed to establish an evaluation index system for employee incentive mechanisms, encompassing three dimensions: material incentives, spiritual incentives, and developmental incentives. A multiple linear regression model is utilized for empirical testing. The findings indicate that salary levels and benefits within material incentives have a significantly positive impact on short-term corporate performance; corporate culture and work environment, which fall under spiritual incentives, positively promote long-term corporate performance; in terms of developmental incentives, training opportunities and promotion prospects enhance employee loyalty, indirectly boosting corporate performance. The innovation of this study lies in constructing a multi-dimensional evaluation system for employee incentive mechanisms, distinguishing it from previous single-perspective studies, while also separately examining short-term and long-term corporate performance to more comprehensively reveal their relationship. This not only enriches the theoretical research outcomes but also provides a reference for managers to formulate scientific and rational incentive policies.
Keyword:Employee Incentive Mechanism Corporate Performance Material Incentive
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2员工激励机制的理论基础 2
2.1激励理论综述 2
2.2主要激励方式分析 3
2.3激励机制设计原则 3
3企业绩效评估体系构建 4
3.1绩效评估指标选择 4
3.2绩效评估方法应用 4
3.3绩效反馈机制建立 5
4激励机制对企业绩效的影响实证分析 6
4.1实证研究设计 6
4.2数据收集与处理 7
4.3实证结果分析 7
结论 8
参考文献 9
致谢 10
随着市场竞争的日益激烈，企业绩效成为衡量企业发展的重要指标，而员工激励机制作为提升企业绩效的关键因素，其重要性愈发凸显。本研究旨在探讨员工激励机制与企业绩效之间的关系，以期为企业优化激励机制提供理论依据。基于委托代理理论和期望理论，选取2018 - 2022年沪深A股上市公司为样本，运用因子分析法确定员工激励机制的评价指标体系，包括物质激励、精神激励和发展激励三个维度，并采用多元线性回归模型进行实证检验。结果表明，物质激励中的薪酬水平、福利待遇对短期企业绩效有显著正向影响；精神激励里的企业文化、工作氛围对长期企业绩效存在积极促进作用；发展激励方面，培训机会、晋升空间有助于提高员工忠诚度，间接推动企业绩效增长。创新之处在于构建了涵盖多维度的员工激励机制评价体系，区别于以往单一视角的研究，同时将企业绩效分为短期和长期分别考察，更全面地揭示二者关系。这不仅丰富了相关理论研究成果，也为企业管理者制定科学合理的激励政策提供了参考。
关键词：员工激励机制 企业绩效 物质激励
Abstract
As market competition intensifies, corporate performance has become a critical metric for evaluating enterprise development, with employee incentive mechanisms emerging as a key factor in enhancing corporate performance. This study aims to explore the relationship between employee incentive mechanisms and corporate performance, providing theoretical support for optimizing incentive mechanisms within enterprises. Grounded in principal-agent theory and expectancy theory, this research selects listed companies on the Shanghai and Shenzhen A-share markets from 2018 to 2022 as samples. Factor analysis is employed to establish an evaluation index system for employee incentive mechanisms, encompassing three dimensions: material incentives, spiritual incentives, and developmental incentives. A multiple linear regression model is utilized for empirical testing. The findings indicate that salary levels and benefits within material incentives have a significantly positive impact on short-term corporate performance; corporate culture and work environment, which fall under spiritual incentives, positively promote long-term corporate performance; in terms of developmental incentives, training opportunities and promotion prospects enhance employee loyalty, indirectly boosting corporate performance. The innovation of this study lies in constructing a multi-dimensional evaluation system for employee incentive mechanisms, distinguishing it from previous single-perspective studies, while also separately examining short-term and long-term corporate performance to more comprehensively reveal their relationship. This not only enriches the theoretical research outcomes but also provides a reference for managers to formulate scientific and rational incentive policies.
Keyword:Employee Incentive Mechanism Corporate Performance Material Incentive
目 录
1绪论 1
1.1研究背景与意义 1
1.2国内外研究现状 1
1.3研究方法与技术路线 2
2员工激励机制的理论基础 2
2.1激励理论综述 2
2.2主要激励方式分析 3
2.3激励机制设计原则 3
3企业绩效评估体系构建 4
3.1绩效评估指标选择 4
3.2绩效评估方法应用 4
3.3绩效反馈机制建立 5
4激励机制对企业绩效的影响实证分析 6
4.1实证研究设计 6
4.2数据收集与处理 7
4.3实证结果分析 7
结论 8
参考文献 9
致谢 10
