| 防范合谋与上市公司高管薪酬合理化测度研究 |
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| 引用本文： | 闫邹先. 防范合谋与上市公司高管薪酬合理化测度研究[J]. 财贸研究, 2008, 19(6) |
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| 作者姓名： | 闫邹先 |
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| 作者单位： | 北京工业大学,实验学院,北京,101101 |
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| 摘 要： | 上市公司合谋问题一直是理论界研究的焦点和热点。借鉴基尼系数计算方法,构建了一个衡量我国上市公司高管薪酬合理化的计算公式,根据我国136家上市公司的实证数据,测算出我国分行业、分地区的上市公司高管的薪酬合理化系数。可以发现:我国上市公司高管的薪酬与其创造的收益对等程度总体较低,处于"较合理"与"较不合理"之间,但高管薪酬的合理化系数在逐年改善;房地产业高管薪酬的合理化系数最高,也较为合理,但其他一些行业如服务业其高管薪酬的合理化系数需要进一步改善。
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| 关 键 词： | 上市公司合谋 高管薪酬 合理化系数 |
Collusion Prevention and Rational Measure of Top Management Compensation in Listed Companies |
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| YAN Zou-xian. Collusion Prevention and Rational Measure of Top Management Compensation in Listed Companies[J]. Finance and Trade Research, 2008, 19(6) |
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| Authors: | YAN Zou-xian |
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| Abstract: | Listed company collusion has been a central issue in the theoretical circle.This article uses Gini coefficient computational method to construct one formula to weigh rationally top management compensation in listed companies.By using the data of 136 listed companies in China,this paper studies the rationalization of the top management commission and puts forward some countermeasures. |
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| Keywords: | listed company collusion salary rationalization coefficient |
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