| 管理层薪酬差距与公司治理结构关系分析 |
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| 引用本文： | 程书强. 管理层薪酬差距与公司治理结构关系分析[J]. 统计与信息论坛, 2010, 25(7): 65-70 |
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| 作者姓名： | 程书强 |
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| 作者单位： | 西安交通大学,经济金融学院,陕西,西安,710061;渭南师范学院,管理科学系,陕西,渭南,714000 |
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| 基金项目： | 教育部2009年"新世纪优秀人才支持计划" |
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| 摘 要： | 以管理层人员薪酬差距为被解释变量,股权结构、董事会、监事会、管理层薪酬与持股等为解释变量,得出影响管理层人员薪酬差距的主要因素是企业资产规模、董事会规模和董事薪酬。法人股比例、企业资产规模、董事会规模和董事薪酬与管理层人员薪酬差距正相关;国有股比例、独立董事比例、监事会规模和管理团队规模与管理层人员薪酬差距负相关结论。
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| 关 键 词： | 管理层 薪酬差距 公司治理 回归分析 |
Analysis of The Relationship Between Pay Gap of Management Staff & Corporation Manangement Structure |
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| CHENG Shu-qiang. Analysis of The Relationship Between Pay Gap of Management Staff & Corporation Manangement Structure[J]. Statistics & Information Tribune, 2010, 25(7): 65-70 |
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| Authors: | CHENG Shu-qiang |
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| Affiliation: | CHENG Shu-qiang,(1.School of Economics ＆ Finance,Xi＇an jiaotong University,Xi＇an 710061,China;2.Department of Administrative Science,Weinan Teachers＇ University,Weinan 714000,China) |
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| Abstract: | The pay gap of management staff to be interpreted as a variable,ownership structure,board of directors,supervisors,management remuneration,shareholdings and so on to be the explanatory variables,the conclusion is made that the major factors influencing the management staff＇s pay gap are the scale of enterprise assets,board size and directors＇ remuneration.The proportion of corporate shares,scale of corporate assets,board size and board pay are positively related to the management staff＇s pay gap;the proportion of state-owned shares,the proportion of independent directors and the size of board of supervisors and management team are negatively related to the management staff＇s pay gap. |
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| Keywords: | Management staff pay gap corporation management regression |
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