中小型制造业高管薪酬与业绩相关性分析

发布时间：2018-06-02 04:32

本文选题：高管薪酬 + 公司业绩　；参考：《会计之友》2014年04期

【摘要】：文章随机选取141家我国中小型制造业上市公司连续五年的数据为样本,选取公司高管薪酬前三名的均值为高管薪酬指标,将其同公司业绩、公司规模及股权结构进行相关性分析,结果表明高管薪酬水平与公司业绩及公司规模的相关性呈上升趋势且为正相关,为上市公司制定和完善高管薪酬制度提供了经验支持。
[Abstract]:This paper randomly selects 141 Chinese small and medium-sized manufacturing listed companies as samples for five consecutive years, and selects the average of the top three places of executive compensation as the index of executive compensation, which is the same as the performance of the companies. The results show that the correlation between executive compensation level and corporate performance and company size is upward and positive correlation, which provides empirical support for listed companies to formulate and improve executive compensation system.
【作者单位】：北京信息科技大学经济管理学院;
【基金】：北京信息科技大学研究生教育提高项目的资助,项目号:YJT201301
【分类号】：F272.92;F425;F224

【参考文献】