石油类上市公司高管薪酬与公司绩效关系研究

A Study on the Relationship Between Top Executives' Salaries and Bonuses and Corporate Performance of Listed Petroleum Companies

建立有效的高管人员激励机制,对充分调动其积极性有着重要的作用。文中选取了18家石油类上市公司的相关数据作为样本,采用定性与定量相结合的方法,运用多元回归分析,检验了公司高管年度薪金报酬与公司绩效的关系;高管层持股比例与公司绩效的关系以及对高管薪酬的粘性分析等情况。结果表明:就目前已有的情况看,公司高管薪酬激励与公司绩效有正向关系,但股权激励还没有全面铺开,其效果还有待进一步检验。

An effective executive incentive mechanism plays an important role on fully mobilizing their enthusiasm. Selecting the relevant data of 18 listed petroleum companies as sample,using both qualitative and quantitative methods and multiple regression analysis, the author examines the relationship between the executive salary and corporate performance, the relationship between managerial ownership and corporate performance as well as the sticky situa- tion of executive salary. The results show that there is a positive relationship between executive salary and company performance, but the equity incentive is not in full swing, the effect of which remains to be further examined.