中小企业板上市公司高管薪酬现状研究

以2009年披露高管薪酬数据的211家中小企业板上市公司为样本,对高管薪酬现状进行了统计分析。分析结果表明我国中小板上市公司高管薪酬水平偏低,存在明显的地区和行业差异,且行业内部差异较大;高管薪酬差距存在着明显的地区差异;高管持股比例较低,"零持股"现象严重,且存在明显的行业差距。

For the sample to disclosure of executive pay data in the 211 small and medium -sized enterprises board, this paper analyses the present situation for executive pay. The analysis results show that the executive pay in the small and medium - sized board listed company is low, there exist obvious differences between regions and industries, and internal industry exist big- ger differences;there exists a significant gap between regional differences;executives holding ratio is low,＂ zero shareholding＂ phenomenon is serious,and there is a significant gap between the industry.