基于契约视角的中国上市公司高管薪酬业绩弹性的研究

发布时间：2018-05-10 11:41

本文选题：薪酬契约 + 货币薪酬　；参考：《南京理工大学》2013年硕士论文

【摘要】：本文以契约为基本视角,实际上是将薪酬分析的内生性和外生性视角结合起来,实证地分析我国现阶段的上市公司高管在薪酬业绩弹性存在的问题。基于2003-2011年的数据,本文通过统计分析、回归分析、比较分析等多种方法,对股权分置改革前后高管薪酬的经验数据的变化进行分析,从而发现其中的规律性的结论如下： (1)上市公司高管薪酬现状在一定程度上凸显了我国现阶段分配问题的深层矛盾。 (2)透彻地分析上市公司高管薪酬管理的问题并寻求恰当的对策,需要有更综合性的视角。 (3)从年度趋势、股权结构等方面的分析,都能发现我国现阶段上市公司高管尤其是国有上市公司高管薪酬管理方面存在着诸多破绽。 (4)使上市公司尤其是国有上市公司高管与经营业绩之间建立更为紧密的关系,需要宏观和微观管理两个方面着手。
[Abstract]:This paper, taking the contract as the basic angle of view, combines the internal and external perspectives of the salary analysis, and empirically analyzes the problems existing in the flexible salary performance of the listed company executives at the present stage in China. Based on the data of 2003-2011 years, this paper is based on the statistical analysis, return analysis, comparison and analysis and other methods to divide the stock rights. The change of executive compensation experience data was analyzed before and after the reform.
(1) the present situation of executive pay of listed companies to some extent highlights the deep contradiction of China's current distribution problem.
(2) a thorough analysis of the executive compensation management of listed companies and seeking appropriate countermeasures requires a more comprehensive perspective.
(3) from the analysis of the annual trend and the ownership structure, there are many flaws in the executive compensation management of the senior executives, especially the state-owned listed companies in China.
(4) establishing a closer relationship between executives and performance of listed companies, especially state-owned listed companies, requires two aspects: macro and micro management.

【学位授予单位】：南京理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F832.51

【参考文献】