新能源产业上市公司高管薪酬与公司绩效关系的实证研究

本文研究了新能源产业上市公司高管薪酬与公司绩效之间的关系。为研究此问题,文中选取2011年深沪A股21家新能源产业上市公司为研究对象,选择相关会计绩效指标及公司规模等变量构建模型,进行了相关性分析,并应用SPSS19.0系统分析软件进行了回归性分析。研究结果表明:新能源产业上市公司高管薪酬与公司绩效呈显著的正相关关系,高管薪酬和公司规模存在显著的正相关关系。最后,根据分析得出的结论,提出了相关建议,旨在进一步提高公司效益与效率水平。

This paper analyzes the relationship between executive compensation and corporate performance in the companies of new energy industry by choosing the data of listed companies of A stock market in this area as research subjects, using performance in- dicators, company size and other variables of these companies to build the model, and analyzes the model with the SPSS19.0 software. The result of the research shows that there is a significant positive correlation between executive compensation and company performance, and the executive compensation is positively related to company size. At last the advices to improve the company＇ s efficiency and effectiveness levels are given based on the conclusion of the research.