创业板信息技术类上市公司高管薪酬影响因素及相关性分析

Influence Factors of Executive Compensation in Information Technology Listed Companies on GEM and Its Correlation Analysis

高管薪酬是委托代理需要解决的重要问题,本文以创业板上市公司中信息技术行业2013年数据为依据,并就影响创业板上市公司高管薪酬的因素:企业绩效、股权集中程度,公司规模和治理结构等因素进行实证研究,研究结果表明上述因素对创业板上市公司高管薪酬有一定的相关性,并据此提出完善我国创业板上市公司高管薪酬的相关政策性建议。

Executive compensation is an important problem of agency by agreement needing to solve. This paper takes the data of information technology industry in 2013 of the listed companies on GEM as the basis to study the influence factors of executive compensation in listed companies on GEM, such as the corporate performanee, level of block holder ownership, company scale, governance structure and other factors. The results show that the above factors have certain relevance with the executive compensation of listed companies on GEM. Based on this, the related policy suggestions of perfecting the executive compensation of listed companies on GEM in China are put forward.