我国金融业高管薪酬和股权激励的治理效应研究

China’s financial industry executive compensation and equity incentive effect of governance

以27家深、沪上市的金融公司为样本,以2008年的公司年报数据为基础,运用实证分析方法验证我国金融业高管薪酬和股权激励与公司治理绩效间的相关关系。分析结果表明:金融上市公司高管薪酬和股权激励与公司治理绩效间仅存在着微弱的正相关关系,当用EPS衡量公司治理绩效时,股权激励和公司治理绩效甚至还存在着微弱的负相关关系。

The 27 deep ,the Shanghai-listed financial companies as samples ,to the 2008 Annual Report data base ,use empirical analysis method validation correlation between executives in Chinese financial companies and Equity Incentives and Firm Performance.The results show that： Financial CEO pay and equity incentives and firm performance exists only between a weak positive correlation between corporate governance when using EPS performance measure,the stock performance incentive and corporate governance, there are still weak or even negative correlation relations.