习近平总书记指出：“国有企业是中国特色社会主义的重要物质基础和政治基础，是党执政兴国的重要支柱和依靠力量”。当前，在战略机遇和风险挑战并存、不确定难预料因素增多的历史时期，有效激发并发挥国有企业高管内驱力是提高企业核心竞争力，推动国有企业可持续高质量发展的重要抓手。HR集团是国务院国资委直接监管的国有重点骨干企业，HRXA公司是HR集团全资子公司，落实集团公司2023—2024年“优化高管薪酬激励，激发高管积极性，引领企业创新发展”的战略部署，进行HRXA公司高管薪酬激励优化专题研究具有重要现实意义。

论文以 HRXA公司为研究对象，在总结国内外相关领域研究成果及理论的基础上，运用问卷调查并结合实地调研，分析了HRXA公司高管薪酬激励存在的激励组织治理结构不完善、绩效考核机制不健全、薪酬激励结构单一、薪酬设计缺乏竞争性和激励过程缺乏公平性等五个主要问题，并进一步分析了存在问题的主要原因，分别是高管薪酬体系设计理念滞后、高管薪酬设计与企业战略规划不匹配、内部公平监督机制不健全、公司激励文化建设不足和缺乏成熟的职业经理人市场。在明确高管薪酬激励优化目标和原则的基础上，分别从薪酬结构、薪酬标准、绩效考核与绩效工资等三个方面对HRXA公司高管薪酬激励进行优化，并从组织治理、文化建设、监督制度、数字化建设等四个方面提出了实施的保障措施，对HRXA公司科学制定高管薪酬激励方案，有效激发高管积极性，推动企业创新发展，具有重要的实践指导意义，对其他企业也具有一定借鉴和参考价值。

General Secretary Xi Jinping pointed out that "State-owned enterprises (SOEs) are an important material and political foundation of socialism with Chinese characteristics, and an important pillar and relying force of the Party's governance." At present, in the historical period when strategic opportunities and risks and challenges coexist, and uncertainties and unpredictable factors increase, effectively stimulating and giving full play to the internal driving force of the executives of state-owned enterprises is an important means to improve the core competitiveness of enterprises and promote the sustainable and high-quality development of state-owned enterprises.HR Group is a key state-owned backbone enterprise directly supervised by the State Council's State-owned Assets Supervision and Administration Commission (SASAC), and HRXA is a wholly-owned subsidiary of HR Group, which is the largest and most important enterprise in China. It is of great practical significance to conduct a research on the optimization of HRXA's executive compensation incentives in order to implement HR Group's strategy of "optimizing executive compensation incentives, motivating executives, and leading the innovative development of the enterprise" from 2023 to 2024.

Taking HRXA as the research object, based on summarizing the research results and theories in the related fields at home and abroad, the paper uses questionnaire survey and combines with field research to analyze the five major problems of HRXA's executive compensation incentives, such as imperfect incentive organization and governance structure, unsound performance appraisal mechanism, single compensation incentive structure, lack of competitiveness in compensation design and lack of fairness in the incentive process, etc., and further analyzes the main reasons for the problems. Further analyzed the main reasons for the problems, which are lagging behind in the design concept of executive compensation system, mismatch between executive compensation design and corporate strategic planning, unsound internal fairness supervision mechanism, insufficient construction of company incentive culture and lack of mature professional manager market. On the basis of clarifying the objectives and principles of optimizing executive compensation incentives, HRXA optimizes executive compensation incentives in three aspects, namely, compensation structure, compensation standards, performance assessment and performance pay, and puts forward the implementation safeguard measures in four aspects, namely, organizational governance, cultural construction, supervision system and digital construction, which is helpful for HRXA to scientifically formulate executive compensation incentive schemes, effectively stimulate executive It has important practical guidance significance for HRXA to scientifically formulate executive compensation incentive scheme, effectively stimulate executives' motivation, and promote the innovative development of the enterprise, and also has certain reference and reference value for other enterprises.