摘要
文章结合中国社会科学院公布的中国上市公司100强治理评价报告和上市公司年报公布的数据,探讨了高管人员的薪酬与业绩之间的关系。通过分析,得出两者之间没有明显的相关性,即公司的业绩并不受高管薪酬的显著影响,表明薪酬所起到的激励作用很小。
The article combines the governance evaluation reports and data from annual reports of the top 100 listed companies released by Chinese Academy of Social Sciences and discusses the relationship between payment and performance of senior executives.Through analysis,it comes to conclusion there is no obvious relevance between them,which is that the company＇s performance is not subject to significant influence on executive payment and makes clear it is a small role to executive payment incentives.
出处
《价值工程》
2011年第13期129-130,共2页
Value Engineering
关键词
高管薪酬
公司业绩
相关性
executive payment
company performance
relevance
