| 上市公司高管薪酬指数研究 |
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| 引用本文： | 高明华,赵峰,杜雯翠.上市公司高管薪酬指数研究[J].商业研究,2011(8):1-6. |
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| 作者姓名： | 高明华 赵峰 杜雯翠 |
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| 作者单位： | 北京师范大学经济与工商管理学院,北京,100875 |
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| 基金项目： | 国家社科基金项目;项目，教育部人文社科基金项目;项目，教育部“新世纪优秀人才支持计划”项目;项目，中央高校基本科研业务费专项资金资助 |
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| 摘 要： | 高管薪酬问题是公司治理理论的核心,如何科学、客观、准确地评价高管薪酬是理论界和实践界共同关注的焦点。通过计算2008年1 581家上市公司的高管薪酬指数,提出基于公司业绩的高管薪酬指数,并分行业、地区和所有制性质分析了上市公司高管薪酬指数的特点,本文认为对高管薪酬的评价不能简单地使用高管薪酬绝对值,而应充分考虑高管薪酬与企业业绩的匹配程度。
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| 关 键 词： | 高管薪酬指数 公司业绩 基准法 四分位法 |
Executive Compensation Index of China's Listed Companies |
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| GAO Ming-hua,ZHAO Feng,DU Wen-cui.Executive Compensation Index of China's Listed Companies[J].Commercial Research,2011(8):1-6. |
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| Authors: | GAO Ming-hua ZHAO Feng DU Wen-cui |
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| Institution: | (School of Economics and Business Administration,Beijing Normal University,Beijing 100875,China) |
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| Abstract: | Executive compensation is the core of corporate governance.It is critical to evaluate executive compensation scientifically,objectively and correctly for researchers and corporations.This paper evaluates the executive compensation index of 1581 listed companies in 2008,compared with firm performance.We divide these listed companies into different groups according to industry,district and shareholder,and then compare the executive compensation index by groups.This paper considers that we should not evaluate the executive compensation just according to the cash salary.In fact,the suitable matching between compensation and performance is more meaningful. |
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| Keywords: | executive compensation index firm performance Benchmarking Quartile |
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