摘 要
企业的高层管理者是以企业资产增值和效益的最大化为目标，同时实现自己收入的最大化。随着经济的发展和市场竞争的激烈，企业高层管理人员的激励约束机制是企业管理过程中无论从理论方面还是实践中都非常重要的问题。企业高层管理者的薪酬体系的设计是公司治理的重要组成部分，将其获得的实际报酬与企业业绩相结合，能够很好的分担企业的部分风险，促使高管能更加努力的提高公司的业绩而有效地解决现代企业中存在的委托代理问题。
本文主要探讨了经济增加值体系在雨田车业集团公司高管薪酬激励中的应用，并且具体介绍了该体系在雨田车业集团公司中薪酬激励中的作用和实施步骤，以此来提高高层管理者的积极性和主动性，最大限度的提升企业的业绩；也希望能够促使雨田车业集团公司更加重视和使用高级管理者的人力资本的价值，并丰富我国企业高管薪酬管理的理论和方法。
关键词：雨田车业，业绩评价，薪酬激励，经济附加值
ABSTRACT
Enterprise’s senior management based on corporate capital gains and the objective of maximizing efficiency, while achieving their revenue maximization. With economic development and the fierce market competition, corporate senior management incentive and restraint mechanism is the process in terms of business management theory or practice, are very important issues. Business executives pay system design is an important part of corporate governance, to obtain the actual combination of compensation and corporate performance, companies can share a good part of the risk, prompting executives to work harder to improve the company’s performance and effective solution to a modern enterprise that exist in principal-agent problem.
This article discusses the economic value added system in the car industry, Yutian Auto executive incentive compensation in the application, and specifically describes the system in the Amada Group, the car industry, the role of incentive pay and implementation steps, in order to increase senior management the enthusiasm and initiative, the maximum enhance their performance; also want to encourage Amada vehicle Industry Group’s increased focus on senior managers and the use of the value of human capital, executive compensation and to enrich our business management theory and methods.
Keywords：Yutian Auto，Performance Measurement，Incentive Mechanism，Economic Value Added
目 录
一、导论…………………………………………………………………………………………………… 3
（一）研究背景………………………………………………………………………………….. 3
（二）研究意义………………………………………………………………………………….. 4
二、EVA体系的概念介绍及其优点………………………………………………………………. 4
（一）EVA体系的概念………………………………………………………………………… 4
（二）EVA体系的优点………………………………………………………………………… 5
三、EVA体系在雨田车业集团的应用研究…………………………………………………….. 5
（一）雨田车业简介……………………………………………………………………………. 5
（二）以EVA为基础的企业高层管理者的激励薪酬计划设计…………………… 6
四、结论…………………………………………………………………………………………………… 8
