| 金融高管薪酬与公司绩效关系实证研究 |
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| 引用本文： | 扈文秀,穆庆榜.金融高管薪酬与公司绩效关系实证研究[J].管理评论,2011(10). |
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| 作者姓名： | 扈文秀 穆庆榜 |
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| 作者单位： | 西安理工大学经济与管理学院; |
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| 基金项目： | 国家自然科学基金项目(70973096); 陕西省高校重点学科专项资金建设项目(107-00X902) |
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| 摘 要： | 应用方程估计与曲线拟合的方法,在国内外高管薪酬快速增长的背景下,以2001-2008为时间窗口,研究了沪深两市金融类上市公司高管薪酬结构和薪酬水平与公司绩效的相关性问题,通过绩效评价模型和回归模型的求解,实证研究发现,我国金融类上市公司高管薪酬水平和薪酬结构与公司绩效均基本无关,国有金融类上市公司高管薪酬明显高于非国有金融类上市公司高管薪酬,而其绩效差异却不显著,说明我国政府对国有金融类上市公司高管薪酬实行限制,符合市场经济发展规律和基本要求,但在非国有金融类上市公司内及其他垄断性行业内,高管薪酬的差别也较大。因此,也有必要将这种限制拓展到非国有金融企业以及其它垄断性行业。
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| 关 键 词： | 金融高管 上市公司 实证研究 薪酬与绩效 |
An Empirical Study on the Relationship between Financial Executive Compensation and Corporate Performance |
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| Hu Wenxiu , Mu Qingbang.An Empirical Study on the Relationship between Financial Executive Compensation and Corporate Performance[J].Management Review,2011(10). |
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| Authors: | Hu Wenxiu Mu Qingbang |
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| Institution: | Hu Wenxiu and Mu Qingbang(School of Economy and Administration of Xi'an University of Technology,Xi'an 710054) |
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| Abstract: | Using the approach of Equation and Curve Fitting,this article examines whether the relationship between financial officers' remuneration and corporate performance is highly positive.The time window goes from the year 2001 to 2008,during which senior executive remuneration grew wildly in the financial companies listed in Shenzhen and Shanghai.The result shows that the executive pay in state-owned financial listed companies is remarkably higher than that in non-state-owned financial listed companies,but the p... |
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| Keywords: | financial officer listed companies empirical study remuneration and performance |
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