Based On The Scientific Development View Of Enterprises Under The Financial Executives Salary Incentive Research

In today’s knowledge economy era, as a carrier of knowledge position more and more important. "People-oriented" become times characteristic, for most enterprises have exalted. With the knowledge, skills, quality, innovation spirit and work enthusiasm of laborer to become the enterprise’s greatest wealth, but also the key enterprises to gain the competitive advantage. How to attract and retain staff and motivate them to become the enterprise management, and the problem of reasonable pay become to attract talents of reasonable method, as well as enterprise human resources management is the core content. Running well and fair pay system can greatly incentive internal staff to create high quality performance. Therefore, establishing or reform a new, scientific and systematic salary management system is the knowledge economy age an enterprise’s urgent task.At present, the state-owned enterprise reform basic successful, most state-owned enterprises in the establishment of a modern enterprise management system are obtained achievements, realized the enterprise sustainable development. Moreover, with the deepening of economic globalization, private enterprises and foreign enterprises have mushroomed, domestic market competition. More and more companies are beginning to realize human resources for the importance of enterprise development. And in human resource management system, salary management is the enterprise top managers and all staff the most attention content, it relates directly to enterprise human resources management achievements, and can influence the enterprise’s overall performance.In the modern corporate governance, managers salary management is one of the important one annulus, salary incentive is always regarded as the principal-agent problem solving an important mechanism. Linked to accounting research, and accounting goals-decision-making availability and commitement responsibility view corresponds, accounting information for the capital market role embodies for decision usefulness and contract usefulness two aspects. Contract usefulness emphasis is on the accounting information on company stakeholder signing and executing contracts shall play a role, and the series of contract including managers remuneration plan, debt contracts, etc.Salary can rise to affect labor reasonable allocation of resources role. Salary is a kind of promoting human resource allocation and use of the rationalization, in enterprise management is indispensable. And compensation can play for management flow oriented functions, including in the market and the flow between different enterprises so as to achieve the rational utilization and optimizing resource personnel structure.This paper mainly studies the content is divided into five parts, specific arrangements are as follows:The first part is the introduction. Including the purpose and significance of this paper the innovation points and this paper the main research contents and methods, and study the innovation points and deficiencies.The second part is senior executives of non-salary motivation relevant theoretical and empirical both at home and abroad were reviewed, such as recent studies found listed company executives market and its performance assessment academe also attracted great attention and research interests. How to apply western salary theory and the western enterprise management the successful experience, constructs the enterprise’s salary incentive mechanism of Chinese model is not clear, we need to combine the actual deep research.The third part is the scientific development view of financial theoretical basis and theoretical analysis, proposed the scientific development outlook of content system, financial and comprehensive comparison of the social responsibility financial outlook of theory, people-oriented financial outlook of sustainable development theory, the theory of international financial outlook and financial financial outlook.The fourth part is salary incentive theory of collection and analysis. Salary incentive of economic theory mainly includes the principal-agent theory, according to contribution distribution theory, human capital theory, sharing economy theory and knowledge value theory, Salary incentive management theory mainly including the incentive factors theory, demand hierarchy theory, theory Y, X and Z theory, theory of super theory Y, achievement need theory, complicated man hypothesis and ERG theory etc, Finally salary incentive financial outlook principle, mainly analyses of enterprise financial EVA salary incentive plan.The fifth part is based on scientific development financial outlook of salary incentive system design. Elaborated the concept of scientific development financial salary incentive system design principles, and put forward the clear enterprise hr strategy, make enterprise salary strategy and choose the suitable the hierarchy of the scientific development view sequence of financial salary incentive system design system.Finally is vanke Co., LTD as an example, make a empirical study.This paper innovation lies in the stock ownership incentive apply calculating model to estimate for management rewards-performance sensitivity, and this sensitivity and enterprise management performance possible between the correlation, this paper analyzes quantitatively for senior executives not only embodies the assessment profit financial indicators effect, and embodies the stock market indicators such as the role, vigorously absorbs two kinds of indexes of advantage, will they did organically.