高管薪酬差距对公司业绩“倒U型”影响研究——以我国服务业上市公司为例

Executive Pay Gap on the Company Performance’s“pour U”Impact

本文以沪深两市服务业上市公司为研究对象,选取2009-2010年数据,实证分析发现服务业上市公司高管薪酬差距对公司业绩具有区间效应。建议优化上市公司薪酬结构,完善上市公司薪酬体系。

The paper selects the service industry listed companies in China as the research object,based on the financial figures between 2009 and 2010, the empirical analysis shows that executive pay gap has interval effect on the service industry listed company’s performance in China, further optimize the listed company’s salary structure and complete the salary system.