| 河南上市公司高管薪酬与经营绩效相关性分析 |
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| 引用本文： | 臧卫国.河南上市公司高管薪酬与经营绩效相关性分析[J].洛阳工学院学报(社会科学版),2011(4):73-77. |
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| 作者姓名： | 臧卫国 |
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| 作者单位： | 河南财经政法大学会计学院,河南郑州450002 |
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| 摘 要： | 河南上市公司高管的薪酬,主要与其公司的每股收益、净资产收益率和总资产周转率等反映企业盈利能力、营运能力及盈利质量的指标相关,与企业规模呈显著的正相关关系,与上市公司业绩指标的相关性存在规模效应,并受国有持股比例的影响。高管持股对公司绩效的影响存在区间效应,持股0.05%以上的样本公司的盈利水平和盈利质量较好,其高管持股可发挥长期激励作用。
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| 关 键 词： | 河南 上市公司 高管薪酬 经营绩效 |
Correlation Analysis on Executive Compensation and Operating Performance of Listed Companies in Henan |
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| ZANG Wei-guo.Correlation Analysis on Executive Compensation and Operating Performance of Listed Companies in Henan[J].Journal of Luoyang Institute of Technology(Social Science),2011(4):73-77. |
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| Authors: | ZANG Wei-guo |
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| Institution: | ZANG Wei-guo(School of Accounting,Henan University of Economics and Law,Zhengzhou 450002,China) |
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| Abstract: | The executive compensation of Henan listed companies is associated with earnings per share,net assets income rate and total asset turnover etc,which reflects enterprise profitability,operation ability and earnings quality,and has significant positive correlation with enterprise scale.The correlation between the executive compensation and enterprise performance indicators has scale effect,and is influenced by state-owned shareholding.The impact of executives＇ holdings on corporate performance exists interval effect.Profit level and earnings quality of companies sampled that executives have more than 0.05% holdings is better,and the executives＇ shareholding in this interval can play long-term role in incentives. |
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| Keywords: | Henan listed companies executive compensation operating performance |
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