基于EVA的上市公司高管薪酬激励效率的实证分析——针对信息技术行业

An Empirical Study on Incentive Efficiency of the CEO Pay in Listed Company Based on EVA for the Information Technology Industry

上市公司高管的薪酬激励是现代经济研究中的一个核心问题。论文以EVA作为业绩评价的基本标准,对我国上市公司高管薪酬与企业绩效的相关性进行了实证分析。分析结果表明,两者不存在显著的相关关系,薪酬激励机制严重缺失。

Incentive of CEO pay in listed companies is one of the most key problems among the modern economic studies. In this paper, we take EVA as the basic standards of performance evaluation and do the empirical research on the relationship between CEO pay and firm＇s performance. The results show that there is no significant relationship between them, and the effect of incentive mechanisms is not satisfactory at all.