摘要
分析和研究国有企业公司治理、高管薪酬和公司绩效的关系,对于改善我国国有企业的治理结构可以提供一些有益的启示。通过实证分析得出:国有企业公司治理与企业业绩、高管薪酬之间没有明显的线性关系,高管薪酬更多地是由公司所处的地域以及行业水平等因素决定的。这方面恰是提高国有企业公司业绩,进而增加国有企业公司治理与公司绩效相关度的突破口,即如何建立以长期业绩为基础的高管人员激励机制,将高管利益与股东财富更好地结合起来。
Analyzing the relationship among corporate governance, performance and top manager salary is beneficial to improve stateowned enterprise in China. Based on the demonstration,we found that there isnt clear linear relationship among them. Top manager salary seems to be determined by zone and industry level. This result is an important breach to increase the relationship between corporate governance and performance in stateowned enterprise which means that we can band together top manager salary and shareholders benefit by establishing prompting mechanism based on long term performance.
出处
《税务与经济》
CSSCI
北大核心
2007年第1期45-48,共4页
Taxation and Economy
关键词
公司治理
绩效
高管薪酬
相关性
stateowned enterprise
corporate governance
performance
