摘要
本文对上市公司管理层的薪酬收入与公司经营绩效的相关性进行了回归分析,表明管理层的薪酬收入与上市公司的经营绩效没有相关关系。解决当前年薪制的无效性应从选聘经理的组织制度入手,而不是从调整经理的收入制度入手。
The paper makes an analysis of the relation between salaries of managerial personnel and the profit of the enterprise. It points out that there is no relation between salary of managers and the profit of the listed firm. To solve the problem of ineffective payment of annual salary,it is important to reform the personnel system instead of raising managers′alaries.
出处
《广东经济管理学院学报》
2004年第5期44-48,共5页
Journal of Guangdong Institute of Business Administration
关键词
薪酬
公司绩效
相关性
salary,profit of a company,relation
