公司管理层薪酬激励与经营绩效关系的实证分析

Empirical Analysis on Relations between Reward Incentives of Company's Management and Business Performance

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的回归分析,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。

This paper makes regressive analyses on the relativity between management＇s rewards of listed companies and company＇s performance. The result showed that there is no correlativity between them. To solve the inefficiency of the current system of yearly salary, we should start from the organization system of selecting managers, instead of from the income system.