摘要
长期以来,我国上市公司高管人员薪酬制度不合理,其人力资本不能按照生产要素分配原则参与分配,导致高管人员缺乏工作积极性和创造性,经营行为短期化,造成部分上市公司的财务状况及经营情况日趋恶化。对上市公司高管人员薪酬制度的研究对于理顺上市公司的利益分配关系,实现上市公司乃至证券市场的可持续发展具有重要的现实意义。
Senior executive's salary system of listed companies of our country is unreasonable for a long time,and their human capital can't be participated in assigning according to the distribution principle of the factor of production,causing the senior executive lack of enthusiasm and creativity,cause the financial situation and operation of some listed companies to worsen day by day.The study on senior executive's salary system of listed company,for realize the realistic meanings with importance of sustainable development of the listed company and even security market.
出处
《运筹与管理》
CSCD
北大核心
2010年第6期191-194,共4页
Operations Research and Management Science
关键词
上市公司
高管人员
薪酬激励机制
listed companies
senior executive
salary incentive mechanism