港口航运上市企业高管薪酬与绩效的灰色关联分析

Grey Relational Analysis of Executive Compensation and Firm Performance in Port and Shipping Listed Companies

为探讨企业经营绩效、高管持股比例、持续增长能力等相关因素与高管薪酬的关联程度是否受全部金融危机的影响,以及发现影响高管薪酬评价机制的关键因素。首先选取我国2004-2013年间具有代表性的港口航运上市企业统计数据,运用灰色系统理论对港口航运上市企业高管薪酬与公司绩效等相关影响因素的邓氏关联度进行计算与对比分析。然后,为港航企业在"一带一路"战略背景下完善高管薪酬结构以及制订合理的高管薪酬评价机制等提供建议。

To studies whether the correlation degrees of firm performance, executive stock-holding, continuous growth capacity and other relevant factors of executive payment are effected by all financial crisis and find the key factors of executive compensation evaluation mechanism. According to the statistical data from 2004 to 2013 in representative Chinese port and shipping listed companies, the Grey system theory is applied to make a contrast analysis of correlation between compensation and other factors such as firm performance. Finally, suggestions that formulate the reasonable executive compensation evaluation mechanism were put forward for listed companies under the strategy of ＂one Belt and One Road＂.