| 中国上市公司高管薪酬差异分析 |
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| 引用本文： | 朱方明,林雨杰.中国上市公司高管薪酬差异分析[J].经济理论与经济管理,2011,31(3):82-88. |
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| 作者姓名： | 朱方明 林雨杰 |
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| 作者单位： | 四川大学经济学院, 成都 610064 |
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| 摘 要： | 随着中国市场经济和证券市场的不断发展,中国上市公司的高管薪酬也不断提高,成为舆论与学术界关注的焦点。通过研究中国上市公司年报披露的高管薪酬数据,笔者发现,行业、地区、企业规模、企业效益、股权集中度差异下高管薪酬存在差异,但并不规则,由此引申出上市公司高管薪酬制度存在的问题,并提出对策建议。
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| 关 键 词： | 上市公司 高管薪酬 差异 |
| 收稿时间： | 2010-12-01 |
ANALYSIS ON THE DIFFERENCES IN TOP MANAGEMENT COMPENSATION OF CHINESE LISTED COMPANIES |
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| ZHU Fang-ming,LIN Yu-jie.ANALYSIS ON THE DIFFERENCES IN TOP MANAGEMENT COMPENSATION OF CHINESE LISTED COMPANIES[J].Economic Theory and Business Management,2011,31(3):82-88. |
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| Authors: | ZHU Fang-ming LIN Yu-jie |
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| Institution: | Enterprise Research Center, Institute of Economics, Sichuan University, Chengdu 610064, China |
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| Abstract: | With the development of Chinese market economy and stock market,top management compensation of Chinese listed companies rises ceaselessly,which attracts public and academic attention.By researching the data of top management compensation disclosed by annual financial statements,we found it is irregularly different for top management compensation among industries,regions,scale,performance and ownership concentration.Therefore we viewed the existing problems of the top management compensation system in Chinese listed companies,and put forward some countermeasures and suggestions. |
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| Keywords: | listed companies top management compensation difference |
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