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| 国有企业公司治理、业绩与高管报酬的关系研究 | |
| 引用本文： | 王北星,金淑华,周佰成. 国有企业公司治理、业绩与高管报酬的关系研究[J]. 税务与经济, 2007, 0(1): 45-48 |
| 作者姓名： | 王北星 金淑华 周佰成 |
| 作者单位： | 1. 长春税务学院,经济信息管理系,吉林,长春,130117 2. 长春税务学院,应用数学系,吉林,长春,130117 3. 吉林大学,经济学院,吉林,长春,130012 |
| 摘 要： | 分析和研究国有企业公司治理、高管薪酬和公司绩效的关系,对于改善我国国有企业的治理结构可以提供一些有益的启示。通过实证分析得出:国有企业公司治理与企业业绩、高管薪酬之间没有明显的线性关系,高管薪酬更多地是由公司所处的地域以及行业水平等因素决定的。这方面恰是提高国有企业公司业绩,进而增加国有企业公司治理与公司绩效相关度的突破口,即如何建立以长期业绩为基础的高管人员激励机制,将高管利益与股东财富更好地结合起来。 |
| 关 键 词： | 公司治理 绩效 高管薪酬 相关性 |
| 文章编号： | 1004-9339（2007）01-0045-04 |
| 收稿时间： | 2006-09-20 |
| 修稿时间： | 2006-09-20 |
Study on the Relationship among Corporate Governance, Performance and Top Manager Salary in Stateowned Enterprise |
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| Wang Bei-xing,Jin Shu-hua,Zhou Bai-cheng. Study on the Relationship among Corporate Governance, Performance and Top Manager Salary in Stateowned Enterprise[J]. Taxation and Economy, 2007, 0(1): 45-48 | |
| Authors: | Wang Bei-xing Jin Shu-hua Zhou Bai-cheng |
| Affiliation: | 1. Economic Information Management Department, Changchun Taxation College, Changchun 130117, China; 2. Applied Mathematics Department, Changchun Taxation College 130117, China; 3. Economics College,Jilin University,Changchunl30012, China |
| Abstract: | Analyzing the relationship among corporate governance,performance and top manager salary is beneficial to improve stateowned enterprise in China.Based on the demonstration,we found that there isn't clear linear relationship among them.Top manager salary seems to be determined by zone and industry level.This result is an important breach to increase the relationship between corporate governance and performance in stateowned enterprise which means that we can band together top manager salary and shareholders benefit by establishing prompting mechanism based on long term performance. |
| Keywords: | stateowned enterprise corporate governance performance |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |