金融业上市公司经营绩效与高管薪酬的实证研究

发布时间：2018-04-02 15:24

本文选题：金融业　切入点：上市公司　出处：《山西财经大学》2012年硕士论文

【摘要】：金融行业的高管和制造行业的高管的薪酬之间就存在着较大的差异。影响金融行业上市公司高管薪酬的因素比较特别，这是因为金融行业本身一个是严管制、高负债的行业，这些特点影响了其公司治理结构进而影响到高管薪酬和公司绩效的相关性。金融业公司的发展程度一定意义上是由其高管决定的，所以研究金融业高管们的薪酬与公司绩效之间的相关性对于金融市场的平衡、稳定发展有着重要的意义。 2007年以来发生了影响世界经济的金融危机，，这场危机同样波及到了中国的企业，其中首当其冲的便是金融行业。在这样的背景下，金融领域的上市公司的业绩都出现了不同程度的下滑。但是这些公司的高管们却仍然领取着天价的年薪。所以本文认为应该不断深化发展金融业高管薪酬的创新研究，持续关注金融高管业薪酬的有关监管方面的相关制度，这样才能使关于高管薪酬与公司治理模式富有建设性的发展。为了探索金融业上市公司经营绩效与高管薪酬之间相关关系的密切程度，本文首先提出三个假设，然后以2007年-2010年沪、深两市中的18家金融业上市公司的数据作为样本。使用相关分析法，利用SPSS15.0版本的统计软件对其进行了相关性检验，判定二者之间的显著程度，从而确定假设是否能够得到支持。并在此基础上设计了金融业上市公司高管薪酬的确定模型并加以检验。
[Abstract]:Between financial industry executives and industry executives pay there is a big difference. The influence factors of executive compensation of listed financial company is special, this is because the financial industry itself is a strict management system, high debt industry, these characteristics affect the corporate governance structure affect the relationship between executive compensation and the performance of the company. The financial industry's development degree is decided by the balance relationship between executives, so the research of financial industry executives salary and corporate performance in the financial market, plays an important role in the stable development.
Since 2007 the influence of world financial crisis, the crisis also spread to the Chinese enterprise, which bore the brunt of the financial industry. In this context, the financial performance of listed companies have suffered different degrees of decline. But the company executives still receive a price salary. So this paper thinks innovation research should continue to deepen the development of financial industry executive compensation, sustained attention related system concerning the regulation of the financial industry executive compensation aspects, so as to make the development of executive compensation and corporate governance mode constructive.
In order to explore the relationship between the close degree of financial industry listed company performance and executive compensation, this paper put forward three hypotheses, and then in 2007 -2010 in Shanghai, 18 financial industry two cities listed in the data as the sample. Using the method of correlation analysis, correlation analysis is made on the use of statistical software SPSS15.0 version the significant degree between the judgment of the two, to determine whether the assumption can be supported. Based on the design of the financial industry executive compensation of listed companies to determine the model and examine.

【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F272.92;F832.51;F224

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