| 公司绩效、公司治理与管理者报酬实证研究 |
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| 引用本文： | 陈燕. 公司绩效、公司治理与管理者报酬实证研究[J]. 中央财经大学学报, 2006, 0(4): 92-96 |
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| 作者姓名： | 陈燕 |
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| 作者单位： | 中国人民大学商学院会计系 北京100872 |
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| 摘 要： | 本文以中国深、沪两市在2004年上市公司样本作为公司绩效、公司治理与管理者报酬研究对象,从公司绩效、股权结构的安排以及董事会治理三个方面,通过构建最小二乘模型进行多元线性回归,来研究公司内部治理机制对公司管理层报酬的影响。研究结果表明:公司绩效、国有股比例、董事会规模、两职兼任均对管理者报酬产生显著的影响。
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| 关 键 词： | 公司绩效 公司治理 管理者报酬 |
| 文章编号： | 1000-1549（2006）04-0092-05 |
| 收稿时间： | 2006-02-25 |
| 修稿时间： | 2006-02-25 |
Empirical Research on Corporate Performance, Corporate Governance and Executive Compensation |
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| CHEN Yan. Empirical Research on Corporate Performance, Corporate Governance and Executive Compensation[J]. Journal of Central University of Finance & Economics, 2006, 0(4): 92-96 |
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| Authors: | CHEN Yan |
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| Abstract: | On the basis of listed companies sample of China Shanghai Exchange and Shenzhen Stock Exchange in 2004,the author investigates the effect internal governance mechanism on executive compensation from the three aspects of corporate performance,corporate governance and executive compensation.The author establishes least squares model and uses multivariate linear regression analysis to validate the relationship between corporate internal governance system and executive compensation.Empirical results show that company performance,state share proportion,director board size and CEO duality all have significant effect on executive compensation. |
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| Keywords: | Corporate performance Corporate governance Executive compensation |
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