摘要
CEO薪酬与公司绩效关系的研究在学术界与现实管理中吸引着越来越多的关注,主要原因在于该主题的研究一直未有统一定论。而国外由于资本市场较发达,股权激励推行的时间较长等原因,研究较我国而言系统而深入。论文通过对国内外文献进行梳理,认为大多数研究进行的是现金薪酬、股权、期权三方面各自的或综合的高管薪酬与公司绩效之间关系的探讨,并对此进行系统综述,文末对比国外研究,提出了国内未来研究应注意的问题,以期为后续研究提供有益的借鉴。
The relationship between CEO compensation and firm performance is attracting more and more attention in academic circles as well as practical management field, the main reason is that there＇s no unified conclusion for this topic. And because capital market is more developed, the time for implementing equity-based compensation is longer abroad, their studies are more systematical and thorough. Therefore, through analyzing articles about CEOs＇ compensation incentive in China and abroad, the paper finds out that most of articles studied top managers＇ payperformance relationship from the aspect of cash compensation, stock and option. The paper makes a systematic review of these articles, and comparing with foreign studies, notable issues in the field of domestic literature are briefly analyzed, hoping to provide useful reference for the related research in China.
出处
《科学决策》
CSSCI
2014年第7期77-94,共18页
Scientific Decision Making
关键词
公司治理
公司绩效
CEO激励
薪酬激励
股权激励
corporate govemance
firm performance
CEO incentive
compensation incentiveequity incentive
