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独立董事薪酬激励机制实证分析
引用本文:王建明.独立董事薪酬激励机制实证分析[J].技术经济,2011,30(6):125-130.
作者姓名:王建明
作者单位:中北大学经济与管理学院,太原,030051
摘    要:利用面板计量模型以及2005—2009年我国沪市上市公司的相关数据,实证检验了上市公司独立董事薪酬的影响因素。研究发现:独立董事的薪酬激励水平与高管薪酬水平、监事薪酬水平显著正相关,与高管持股水平显著负相关;国有上市公司独立董事的薪酬要高于非国有上市公司,股权集中程度的提高会显著降低独立董事的薪酬水平;公司业绩及总经理变更对独立董事薪酬均没有显著影响。

关 键 词:独立董事  高管薪酬  激励机制  公司治理

Empirical Study on Incentive Mechanism for Compensation of Independent Director
Wang Jianming.Empirical Study on Incentive Mechanism for Compensation of Independent Director[J].Technology Economics,2011,30(6):125-130.
Authors:Wang Jianming
Institution:Wang Jianming
Abstract:Using a econometric model and the data about listed companies in Shanghai Stock Market,this paper studies empirically the factors influencing compensation of independent directors.The result shows as follows:the compensation level of independent directors is positive correlation with that of senior managers and supervisors,and is negative correlation with the shareholding level of senior managers;the compensation level of independent directors in state-owned listed companies is higher than that in non-state-owned listed companies;the enhancing of ownership concentration degree helps to decrease the compensation level of independent directors;performance and general manager turnover have no impacts on it.
Keywords:independent director  managerial compensation  incentive mechanism  corporate governance
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