上市公司高管薪酬影响因素及其关系研究

A Reserch on the Influencing Factors and the Interrelationship of the Senior Executives Payment in the Listed Companies

本文从影响上市公司高管薪酬的因素出发,分析归类了包括公司业绩、高管持股比例、公司规模、在职消费等七个主要影响因素,指出高管薪酬与公司业绩、国有股比例、在职消费的关系,提出完善相应的法律法规、科学设计薪酬评价体系、加强股权激励力度、明细薪酬披露等六个方面的建议。

Based on the study of the influencing factors of the senior executive payment,this paper analyses and classifies the following seven major influencing factors：company performance,shareholding ratio of the senior executives,company size and the working consumption.More over it indicates the interrelationship between the senior executive payment and the company performance,state-owned shares and the working consumption.Finally,this dissertation put forward some proposals from the six aspects：improving the corresponding laws and regulations,scientifically designing the evaluation system of the payment,enforcing the stock right incentive,disclosing the payment details,etc..