产权性质、会计信息与高管薪酬

Property,Accounting Information and Executives Compensation

文章通过对国有和民营控股公司薪酬影响因素对比研究发现:在高管薪酬的决定上,纯利润管理的民营控股公司比带有官僚管理的国有控股公司更加倚重会计信息。说明在薪酬契约的制定上,民营控股公司更加看重会计信息。强国有控股和弱国有控股公司对比中却没有得到一致的结论。另外还发现国有控股公司薪酬高于民营控股公司,说明带有官僚管理的国有公司更容易发生管理层侵占。

Compared with the executive＇s compensation between the state-owned and private holding company,the private holding company relies more heavily on accounting information than state-owned holding company in executive＇s compensation contacts.There is not the same conclusion between strong and weak state-owned holding company.Additionally,it is also found the state-owned holding company pays more compensation to their executives than the private holding company.