摘要：如何提高企业绩效是企业管理中一个永远需要研究的话题，也是企业管理研究的重中之重。在现代企业中，业主和管理者的分离是企业中最基本的特点。业主和管理者在大部分上做出的决定是互相矛盾以及互相分离的。所以说，怎样解决它们之间的平衡问题是需要我们去近一步研究的。改善企业绩效有许多的方面。本文从多种相关因素出发，以目前企业大多数面临的压力为入口，便是怎样充分的利用人力资源，最终的目的仍然是提升企业绩效。目前企业的竞争核心便是人才竞争。薪酬体系中的人才竞争离不开竞争。可以说，看重以及激励员工的积极性和创造性是所有成功企业必不可少的任务。基于薪酬和公司绩效等基本概念，本文结合相关激励理论，以蒙牛和伊利为例，仔细对比了两家公司的激励制度以及员工组成，而且对净利润，主要营业收入和净资产进行了检查和验证。回报率的三个方面衡量企业薪酬激励对企业绩效的影响，从而提出薪酬激励制度改进的对策和建议。希望可以为更多的公司企业定制完善的薪酬体系，提高绩效提供帮助。

关键词：薪酬激励；企业效绩；蒙牛和伊利

Research on the correlation between compensation incentive and enterprise performance.

Abstract ： How to improve enterprise performance is an eternal topic of enterprise management， and also the focus of enterprise management research. Owner and the operator is separated in modern enterprises is the basic characteristics of it， to a large extent contradictory for owner and operator， separated， therefore， how to solve the two balance， need more in-depth study of how to improve the enterprise performance factors. From various factors， this paper takes the pressure of modern enterprises as the starting point， namely how to fully apply the human resources， and the ultimate goal is to improve the enterprise performance. At the heart  of the competition between  modern enterprises is the talent competition ，    talent competition， first of all， leave the salary system of competition， say， emphasis on staff motivation and creativity is the primary work every successful enterprise content. Clear compensation and corporate performance is presented in this paper， on the basis of the basic concept， combined with relevant incentive theory， in the case of mengniu and yili， detailed contrast two enterprise's salary incentive system， employee， and from net profit， the main business income and net assets yield measure enterprise's salary incentive system in three aspects: the influence on enterprise performance ， and corresponding Suggestions to consummate the enterprise salary incentive system of countermeasures and advice. It is hoped

that more enterprises can set up a perfect compensation system and improve the performance of enterprises.

KeyWords：Compensation incentive； Enterprise performance； Mengniu and yili

目 录

绪论 1

一、薪酬与企业绩效概述 2

（一）薪酬与薪酬激励 2

（二）企业绩效 2

二、研究的理论基础概述 3

（一）激励理论 3

（二）委托-代理理论 3

（三）人力资本理论 3

三、薪酬激励与企业绩效关系研究——以蒙牛、伊利为例 4

（一）蒙牛相关概述 4

1、蒙牛简介 薪酬激励与企业绩效的相关性研究:http://www.chuibin.com/kuaiji/lunwen_205318.html