摘要
将高管薪酬与公司绩效相联系,寻求二者之间的相关关系及相关程度的实证研究,是西方企业管理科研过程中解决委托—代理问题的一种普遍做法。国内的实证研究通过对国内上市公司披露数据的分析,研究职业经理人与企业绩效之间的相关关系,但是各方在研究过程中统计数据的口径存在差异。通过建模的方法,对重庆地区上市公司的数据进行分析,揭示了重庆地区上市公司经理人员薪酬与公司业绩的相关关系和相关程度。
The empirical study on executive income and firm performance of listed firms is popular and is applied more and more. The practice of the study is now becoming so pressing to solve the problem that happened in the act of enterprise management. This style of study dated from eighty years ago. Then in China it began after the 21 st century. Most conclusions of the research found out that the correlation of change of executive compensation and firm performance of listed firms is significant. However the researches of scholars haven't paid more attention to the differences of the data from different styles of firms. More attention is given to the differences of listed firm styles to give a study based on the listed firms in Chongqing.
出处
《重庆交通大学学报(社会科学版)》
2011年第4期50-53,共4页
Journal of Chongqing Jiaotong University:Social Sciences Edition
关键词
高管薪酬
公司业绩
实证分析
主体差异
executive income
firm performance
an empirical study
difference of firms