| 我国创业板上市公司高管薪酬结构对公司绩效的影响研究 |
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| 引用本文： | 张亚南,马鸣萧. 我国创业板上市公司高管薪酬结构对公司绩效的影响研究[J]. 企业活力, 2012, 0(10): 71-76 |
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| 作者姓名： | 张亚南 马鸣萧 |
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| 作者单位： | 西安电子科技大学人文学院,西安,710071 |
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| 摘 要： | 如何设计一套具有激励性的薪酬方案对于现代公司发展至关重要,以我国2010年创业板上市公司为样本,对以净利润衡量的公司绩效与高管薪酬结构间的关系的研究发现:公司绩效与高管层平均薪酬显著正相关,与CEO薪酬无显著相关性;与CEO持股比例负相关性较显著,但与高管层平均持股比例无显著相关性;与CEO和高管层的薪酬差距、持股比例差距均显著负相关;与公司规模、公司董事、监事和高级管理人员总数显著正相关。
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| 关 键 词： | 创业板 高管薪酬结构 公司绩效 |
The Research on the Influence of Executive Compensation Structure on Corporate Performance of Chinese Companies Listed on GEM |
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| Zhang Ya-nan,Ma Ming-xiao. The Research on the Influence of Executive Compensation Structure on Corporate Performance of Chinese Companies Listed on GEM[J]. Enterprise Vitality, 2012, 0(10): 71-76 |
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| Authors: | Zhang Ya-nan Ma Ming-xiao |
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| Affiliation: | 1,2.School of Humanities and Arts,Xidian University,Xi’an 710071,China) |
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| Abstract: | It is essential for modern companies that how to design an incentive pay program.A sample of 2010 companies listed on GEM studied the relationship between corporate performance and executive pay structure measured by net profit.It found out that corporate performance with the average pay of the senior management has a significant positive correlation,but CEO pay was no significant correlation;negative correlation between corporate performance and CEO ownership percentage is more significant,but with the average stake of senior management was no significant correlation;company performance with the gap between the CEO and senior management remuneration and shareholding ratio gap are significantly negatively correlated;company performance and company size,company directors,supervisors,the total number of senior management are of significant positively correlation. |
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| Keywords: | GEM executive compensation structure corporate performance |
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