| 产权性质、会计信息与高管薪酬 |
| |
| 引用本文： | 蒋涛. 产权性质、会计信息与高管薪酬[J]. 重庆大学学报(社会科学版), 2011, 17(4): 68-74 |
| |
| 作者姓名： | 蒋涛 |
| |
| 作者单位： | 中山大学管理学院,广东广州,511450 |
| |
| 摘 要： | 文章通过对国有和民营控股公司薪酬影响因素对比研究发现:在高管薪酬的决定上,纯利润管理的民营控股公司比带有官僚管理的国有控股公司更加倚重会计信息。说明在薪酬契约的制定上,民营控股公司更加看重会计信息。强国有控股和弱国有控股公司对比中却没有得到一致的结论。另外还发现国有控股公司薪酬高于民营控股公司,说明带有官僚管理的国有公司更容易发生管理层侵占。
|
| 关 键 词： | 官僚管理 国有控股 会计信息 薪酬 |
| 收稿时间： | 2010-11-22 |
Property, Accounting Information and Executives Compensation |
| |
| JIANG Tao. Property, Accounting Information and Executives Compensation[J]. Journal of Chongqing University(Social Sciences Edition), 2011, 17(4): 68-74 |
| |
| Authors: | JIANG Tao |
| |
| Affiliation: | JIANG Tao (School of Management,Sun Yat-sen University,Guangzhou 511450,P.R.China) |
| |
| Abstract: | Compared with the executive’s compensation between the state-owned and private holding company,the private holding company relies more heavily on accounting information than state-owned holding company in executive’s compensation contacts.There is not the same conclusion between strong and weak state-owned holding company.Additionally,it is also found the state-owned holding company pays more compensation to their executives than the private holding company. |
| |
| Keywords: | bureaucracies state-owned enterprise accounting information executive’s compensation |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
| 点击此处可从《重庆大学学报(社会科学版)》浏览原始摘要信息 |
|
点击此处可从《重庆大学学报(社会科学版)》下载全文 |
|
