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高管薪酬相关问题研究
引用本文:彭兴庭,邱本.高管薪酬相关问题研究[J].中国石油大学学报(社会科学版),2010,26(2):17-20.
作者姓名:彭兴庭  邱本
作者单位:江西财经大学产业经济研究院,江西,南昌,330013
摘    要:企业管理的薪酬并不是随着企业的出现而产生的,而是有限责任制和股份制为代表的现代企业制度的产物。高管报酬与企业绩效之间存在正相关性,但也有许多研究否认了这种关系。高管薪酬,在中国大陆应该还是一个新鲜事件,但在美国,却是由来已久。与美国相比,中国高管薪酬有其自身的特点,国企高管薪酬的失控原因之一是国企产权不明。政府介入高管薪酬只能是一种非常规手段,而企业高管薪酬的决定权最终应该由企业董事会拥有。

关 键 词:高管薪酬  绩效  产权  政府介入

Research on the Issue of Senior Executive Compensation
PENG Xing-ting,QIU Ben.Research on the Issue of Senior Executive Compensation[J].Journal of China University Of Petroleum:Edition of Social Sciences,2010,26(2):17-20.
Authors:PENG Xing-ting  QIU Ben
Institution:PENG Xing-ting,QIU Ben(Institute of Industrial Economics,Jiangxi Financial , Economic University,Nanchang,Jiangxi 361005,China)
Abstract:Salaries from enterprise management are not the result of the emergence of companies,but of the modern enterprise system which is represented by the limited responsibility system and stock system.There exists a positive correlation between high management salaries and enterprise performance,which was denied in many researches.High management salary is still a new event in the mainland of China,but in the United States,is not.In contrast with that of the United States,high management salary in China has its ...
Keywords:senior executive compensation  performance  unclarity of property right  government intervention  
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