高级管理层激励与上市公司业绩的相关性——来自上交所B股的实证研究

Relationship between senior management incentive and corporate performance: an empirical analysis on listed companies of B-share from Shanghai Stock Exchange

分析我国目前的高管激励现状,运用描述性统计和多元线性回归方法探讨了高级管理层激励与公司业绩之间的关系,实证研究表明:公司业绩与管理层持股比例正相关,但是不显著;公司业绩与管理层年薪显著正相关。

Based on understanding of our current status of senior management incentive and by using descriptive statistics and multivariate linear regression, the relationship between the performance of the company and the senior management incentive was analyzed. Empirical analysis shows that the managerial stoekholding level is positively related to the performance of the company, but not significantly. The performance of the company is significantly and positively related to the annual salary of management.