摘要
随着中国市场经济和证券市场的不断发展,中国上市公司的高管薪酬也不断提高,成为舆论与学术界关注的焦点。通过研究中国上市公司年报披露的高管薪酬数据,笔者发现,行业、地区、企业规模、企业效益、股权集中度差异下高管薪酬存在差异,但并不规则,由此引申出上市公司高管薪酬制度存在的问题,并提出对策建议。
With the development of Chinese market economy and stock market,top management compensation of Chinese listed companies rises ceaselessly,which attracts public and academic attention.By researching the data of top management compensation disclosed by annual financial statements,we found it is irregularly different for top management compensation among industries,regions,scale,performance and ownership concentration.Therefore we viewed the existing problems of the top management compensation system in Chinese listed companies,and put forward some countermeasures and suggestions.
出处
《经济理论与经济管理》
CSSCI
北大核心
2011年第3期82-88,共7页
Economic Theory and Business Management
关键词
上市公司
高管薪酬
差异
listed companies
top management compensation
difference
