高管层权力对薪酬差距的影响研究

发布时间：2018-02-03 20:49

本文关键词： 高管层权力理论高管层权力薪酬差距　出处：《沈阳理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：本文以沪市A股330家上市公司为研究对象，研究上市公司高管层权力对薪酬差距的影响。以薪酬差距理论、委托代理理论和高管层权力理论为基础，研究高管层权力与高管薪酬差距的关系，从理论上分析高管层权力对薪酬差距的影响并提出假设，通过实证进行检验，得出结论，并阐述了本文的创新点和不足。本文通过对上市公司高管层权力对薪酬差距的影响进行实证研究，得出如下主要结论：第一，股权可以起到一定的作用，适当地提高高管持股比例，有利于拉大薪酬差距，促进企业高效运行。样本总体及其各个行业中都体现了高管持股比例对于拉大薪酬差距的影响，，进而促进公司绩效的提升。第二，董事长、总经理或监事长适当地源于控股股东单位，有利于拉大薪酬差距，提升公司绩效。对于服务业中的批发零售、交通行业和工业中的制造、建筑行业，董事长、总经理或监事长来源于控股股东单位有助于拉大薪酬差距，提高公司绩效；对于服务业中的社会服务、综合行业和工业中的电力行业，董事长或总经理源于控股股东单位有助于提高拉大薪酬差距，提升公司绩效；对于服务业中的房地产、信息行业和工业中的采掘业，总经理源于控股股东单位有助于薪酬差距的拉大，进而提高公司绩效。第三，监事会的会议次数在一定程度上影响薪酬差距。在服务业中的房地产、批发和零售、社会服务、交通、综合和工业中的电力、建筑行业上市公司中适当地减少监事会会议召开次数，会拉大薪酬差距，带来好的公司业绩，而在工业中的制造、采掘行业和服务业中的信息这三个行业中要适当的提高监事会会议的召开次数会对公司有利。
[Abstract]:This paper takes 330 A-share listed companies in Shanghai Stock Exchange as the research object to study the influence of executive power on the pay gap in listed companies, based on pay gap theory, principal-agent theory and executive power theory. This paper studies the relationship between executive power and executive pay gap, theoretically analyzes the influence of executive power on pay gap and puts forward the hypothesis, through the empirical test, draws a conclusion. And elaborated this article innovation point and the insufficiency. Through the empirical study on the influence of executive power on the pay gap, this paper draws the following main conclusions: first, equity can play a certain role, appropriately improve the proportion of executive ownership. It is beneficial to widen the pay gap and promote the efficient operation of the enterprise. The sample and its various industries reflect the impact of the proportion of executive ownership on widening the pay gap, and then promote the improvement of corporate performance. 2. The chairman, general manager or supervisor should be derived from the controlling shareholder unit, which is conducive to widening the pay gap and improving the performance of the company. For wholesale and retail in the service industry, manufacturing in the transportation industry and industry, the construction industry. Chairman, general manager or supervisor from controlling shareholder unit helps to widen the pay gap and improve the performance of the company; For the social service in the service industry, the comprehensive industry and the power industry in the industry, the chairman of the board of directors or the general manager from the controlling shareholder unit helps to increase the pay gap and improve the performance of the company; For the real estate in the service industry, the information industry and the extractive industry in the industry, the general manager from the controlling shareholder unit helps to widen the pay gap, and then improve corporate performance. Third. The number of meetings of the board of supervisors affects the pay gap to a certain extent. Real estate, wholesale and retail, social services, transportation, integrated and industrial electricity in the service sector. Listed companies in the construction industry to reduce the number of board of supervisors meeting, will widen the pay gap, resulting in good corporate performance, while manufacturing in industry. In the extractive industry and the service industry, it is beneficial for the company to increase the number of meetings of the board of supervisors.
【学位授予单位】：沈阳理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F832.51

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