| 基于全流通高管薪酬变动与控制权转让绩效研究 |
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| 引用本文： | 何秋琴.基于全流通高管薪酬变动与控制权转让绩效研究[J].黑龙江商学院学报,2014(4):491-495. |
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| 作者姓名： | 何秋琴 |
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| 作者单位： | 上海交通大学安泰经济与管理学院,上海200052 |
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| 基金项目： | 国家自然科学基金（70872074）． |
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| 摘 要： | 以2005年5月1日～2007年12月31日的国有-国有、行业未变更的控制权转移公司为样本，在控制高管变更等因素后，检验薪酬变动与控制权转移后业绩变动的相关关系，研究发现：高管薪酬增加与控制权转移后业绩改善存在显著的正相关关系。这一结论对国有上市公司薪酬改革和控制权转移后如何提升公司业绩具有重要意义。
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| 关 键 词： | 高管薪酬 控制权转移 公司业绩 实证研究 |
Changes of executive compensation and corporate performance after control transfer in state-owned corporate |
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| HE Qiu-qin.Changes of executive compensation and corporate performance after control transfer in state-owned corporate[J].Journal of Harbin Commercial University(Natural Sciences Edition),2014(4):491-495. |
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| Authors: | HE Qiu-qin |
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| Institution: | HE Qiu-qin (Antai College of Economics ＆ Management, Shanghai JiaoTong University, Shanghai 200052,China) |
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| Abstract: | Based on samples of control transfer events without changes in property rights and industry from May 1st, 2005 to December 31st, 2007, this paper tested the correlation be-tween changes in executive compensation and corporate performance after control transfer . This paper found that there was a significantly positive correlation between the increase in ex -ecutive compensation and the improvement in corporate performance after control transfer . This conclusion was important for compensation reform of state -owned listed companies and improvingperformance of the company after control transfer . |
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| Keywords: | executive compensation control transfer corporate performance empirical re-search |
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