管理层薪酬差距与公司治理结构关系分析

Analysis of The Relationship Between Pay Gap of Management Staff & Corporation Manangement Structure

以管理层人员薪酬差距为被解释变量,股权结构、董事会、监事会、管理层薪酬与持股等为解释变量,得出影响管理层人员薪酬差距的主要因素是企业资产规模、董事会规模和董事薪酬。法人股比例、企业资产规模、董事会规模和董事薪酬与管理层人员薪酬差距正相关;国有股比例、独立董事比例、监事会规模和管理团队规模与管理层人员薪酬差距负相关结论。

The pay gap of management staff to be interpreted as a variable,ownership structure,board of directors,supervisors,management remuneration,shareholdings and so on to be the explanatory variables,the conclusion is made that the major factors influencing the management staff＇s pay gap are the scale of enterprise assets,board size and directors＇ remuneration.The proportion of corporate shares,scale of corporate assets,board size and board pay are positively related to the management staff＇s pay gap;the proportion of state-owned shares,the proportion of independent directors and the size of board of supervisors and management team are negatively related to the management staff＇s pay gap.