| 中国上市公司经营者薪酬影响因素的实证研究 |
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| 引用本文： | 赵延昇,黄莹.中国上市公司经营者薪酬影响因素的实证研究[J].北京科技大学学报(社会科学版),2008,24(3):32-36. |
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| 作者姓名： | 赵延昇 黄莹 |
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| 作者单位： | 中国科学技术大学,管理学院,安徽合肥,230026 |
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| 摘 要： | 我国上市公司经营者的激励问题一直是社会关注的焦点。本文根据2005年中国A股上市公司年度报告提供的数据，运用多元回归分析对上市公司经营者的薪酬问题进行了实证研究。研究结果表明，经营者的年薪与公司绩效及公司规模之间存在显著的正相关关系，而与经营者的持股比例之间不存在显著的正相关关系。最后，笔者建议采用股票期权机制来激励经营者，并健全与激励机制相关的配套措施；同时也要重视精神激励的作用。
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| 关 键 词： | 经营者 薪酬 上市公司 激励 |
Empirical Study on Executive Compensation Affecting Factors of Chinese Listed Companies |
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| ZHAO Yan-sbeng,HUANG Ying.Empirical Study on Executive Compensation Affecting Factors of Chinese Listed Companies[J].Journal of University of Science and Technology Beijing(Social Sciences Edition),2008,24(3):32-36. |
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| Authors: | ZHAO Yan-sbeng HUANG Ying |
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| Institution: | (School of Management University of Science and Technology of China, Hefei 230026,China) |
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| Abstract: | Executive compensation of Chinese listed companies has been the focus of social concern. According to the data of annual report of Chinese A-share listed companies in 2006, this paper uses regression analysis to make an empirical research of executive compensation. The results show that executive compensation has notable relationship with company performance and company scale. However, there is no significant relationship between executive compensation and the proportion of executive shares. In addition, the phenomenon of ＂Zero Share＂ is fairly general. Finally, the author suggests that we adopt stock option mechanism to inspire executives. |
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| Keywords: | executive compensation listed companies incentive |
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