限薪令下国企高管薪酬、内部控制与企业绩效相关性研究

发布时间：2018-04-22 17:18

本文选题：高管薪酬 + 内部控制　；参考：《财会通讯》2017年15期

【摘要】：本文选取2008-2015年我国沪深两市上市国有企业为研究对象,分析了自2009年限薪令颁布以来高管薪酬、内部控制与企业绩效之间的关系变化。研究发现:在限薪令背景下,高管薪酬与企业绩效之间的正相关显著降低;内部控制强度与企业绩效之间显现出负相关;内部控制对高管薪酬与企业绩效之间的调节效应被削弱;但是在限薪令背景下,存在股权刺激的企业中反而呈现出内部控制与企业绩效的显著正相关。
[Abstract]:This paper selects the listed state-owned enterprises in Shanghai and Shenzhen stock markets from 2008 to 2015 as the research object, and analyzes the relationship between executive compensation, internal control and enterprise performance since the promulgation of the salary limit order in 2009. It is found that the positive correlation between executive compensation and corporate performance is significantly reduced, and the intensity of internal control is negatively correlated with corporate performance under the background of salary restriction. The regulatory effect of internal control on executive compensation and firm performance is weakened, but in the context of salary restriction, there is a significant positive correlation between internal control and firm performance in the context of equity incentive.
【作者单位】：东莞理工学院城市学院;
【分类号】：F272.92;F275

【相似文献】