摘要
本文以中国社会科学院公布的中国上市公司100强治理评价报告和上市公司年报为基础,以中国上市公司为对象,研究了公司治理与公司绩效、高管薪酬的关系。通过分析和实证检验,得出中国上市公司治理、高管薪酬和公司绩效之间没有明显的线性关系,高管薪酬更多的是由公司规模而不是公司绩效决定的。
Based on the report of corporate governance judgment of the top 100 of China＇ s listed companies and the annum reports of them, this essay conducts an empirical study on the relationship among corporate governance, performance and top management compensation. The paper comes to conclude that there is not significant linear relationship between corporate performance and top management compensation seems to be determined more by size than performance.
出处
《数理统计与管理》
CSSCI
北大核心
2007年第4期669-675,共7页
Journal of Applied Statistics and Management
关键词
公司治理
公司绩效
高管薪酬
corporate governance
performance
top management compensation
