摘要
随着市场竞争的日益激烈，企业面临着诸多挑战，员工激励机制作为提升企业绩效的重要手段逐渐受到重视。本研究旨在探讨员工激励机制对企业绩效的影响，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，运用多元回归分析方法进行实证研究。结果表明，物质激励与非物质激励均对企业绩效有显著正向影响，其中非物质激励的作用更为突出；不同类型的激励机制对不同类型企业绩效的影响存在差异，如家族企业相较于非家族企业，非物质激励对绩效的促进作用更强。创新点在于区分了物质激励与非物质激励，并且考虑了企业类型这一因素，丰富了激励机制影响企业绩效的研究内容。主要贡献是为企业制定激励政策时综合考量多种因素提供了参考，有助于企业在激烈的市场竞争中通过有效的激励机制提高员工积极性，进而提升企业绩效。
关键词：员工激励机制；企业绩效；非物质激励
Abstract
As market competition intensifies, enterprises are confronted with numerous challenges, and employee incentive mechanisms have increasingly gained attention as a crucial means to enhance corporate performance. This study aims to investigate the impact of employee incentive mechanisms on corporate performance, providing theoretical support for optimizing incentive mechanisms in enterprises. Based on 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 and employs multiple regression analysis for empirical research. The results indicate that both material and non-material incentives have significant positive effects on corporate performance, with non-material incentives playing a more prominent role. Moreover, the influence of different types of incentive mechanisms on corporate performance varies across different types of enterprises; for instance, non-material incentives have a stronger promoting effect on performance in family-owned enterprises compared to non-family-owned enterprises. The innovation of this study lies in distinguishing between material and non-material incentives and considering the factor of enterprise type, thereby enriching the research content on how incentive mechanisms affect corporate performance. The primary contribution is to provide a reference for enterprises to consider multiple factors when formulating incentive policies, which helps improve employee motivation and subsequently enhance corporate performance in highly competitive markets.
Keywords：Employee Incentive Mechanism; Firm Performance; Non-material Incentive
目 录
摘要 I
Abstract II
一、绪论 1
(一) 研究背景与意义 1
(二) 国内外研究现状 1
(三) 研究方法与思路 2
二、员工激励机制的理论基础 2
(一) 激励理论综述 2
(二) 激励机制构成要素 3
(三) 激励机制设计原则 4
三、激励机制对员工行为的影响 4
(一) 工作积极性提升路径 4
(二) 创新能力激发方式 5
(三) 团队协作促进作用 6
四、激励机制对企业绩效的影响 6
(一) 生产效率提高分析 6
(二) 产品质量改进效果 7
(三) 企业竞争力增强表现 8
结 论 10
参考文献 11
随着市场竞争的日益激烈，企业面临着诸多挑战，员工激励机制作为提升企业绩效的重要手段逐渐受到重视。本研究旨在探讨员工激励机制对企业绩效的影响，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，运用多元回归分析方法进行实证研究。结果表明，物质激励与非物质激励均对企业绩效有显著正向影响，其中非物质激励的作用更为突出；不同类型的激励机制对不同类型企业绩效的影响存在差异，如家族企业相较于非家族企业，非物质激励对绩效的促进作用更强。创新点在于区分了物质激励与非物质激励，并且考虑了企业类型这一因素，丰富了激励机制影响企业绩效的研究内容。主要贡献是为企业制定激励政策时综合考量多种因素提供了参考，有助于企业在激烈的市场竞争中通过有效的激励机制提高员工积极性，进而提升企业绩效。
关键词：员工激励机制；企业绩效；非物质激励
Abstract
As market competition intensifies, enterprises are confronted with numerous challenges, and employee incentive mechanisms have increasingly gained attention as a crucial means to enhance corporate performance. This study aims to investigate the impact of employee incentive mechanisms on corporate performance, providing theoretical support for optimizing incentive mechanisms in enterprises. Based on 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 and employs multiple regression analysis for empirical research. The results indicate that both material and non-material incentives have significant positive effects on corporate performance, with non-material incentives playing a more prominent role. Moreover, the influence of different types of incentive mechanisms on corporate performance varies across different types of enterprises; for instance, non-material incentives have a stronger promoting effect on performance in family-owned enterprises compared to non-family-owned enterprises. The innovation of this study lies in distinguishing between material and non-material incentives and considering the factor of enterprise type, thereby enriching the research content on how incentive mechanisms affect corporate performance. The primary contribution is to provide a reference for enterprises to consider multiple factors when formulating incentive policies, which helps improve employee motivation and subsequently enhance corporate performance in highly competitive markets.
Keywords：Employee Incentive Mechanism; Firm Performance; Non-material Incentive
目 录
摘要 I
Abstract II
一、绪论 1
(一) 研究背景与意义 1
(二) 国内外研究现状 1
(三) 研究方法与思路 2
二、员工激励机制的理论基础 2
(一) 激励理论综述 2
(二) 激励机制构成要素 3
(三) 激励机制设计原则 4
三、激励机制对员工行为的影响 4
(一) 工作积极性提升路径 4
(二) 创新能力激发方式 5
(三) 团队协作促进作用 6
四、激励机制对企业绩效的影响 6
(一) 生产效率提高分析 6
(二) 产品质量改进效果 7
(三) 企业竞争力增强表现 8
结 论 10
参考文献 11
