摘要
关于高管薪酬激励与企业自主创新的关联性,选择高新技术上市公司为研究对象,基于委托代理理论和激励理论提出假设,探讨高管薪酬水平和薪酬结构对企业自主创新的影响。实证结果表明,以薪金方式或以股权方式,适当给企业高管加薪对企业自主创新的落实有促进作用;且高管薪酬中,股权薪酬所占比重越大,越有利于促进企业自主创新。
Seclecting high-tech listed companies as research subjects,based on the principal-agent theory and incentive theory, we analyzed the impact of the executive compensation level and compensation structure on self-innovation. The empirical study showed that increasing the executives＂ payment can promote the implementation of self-innovation. And the more the stock payment accounts for in the total payment, the better the effects will be.
出处
《经济与管理评论》
2016年第4期67-78,共12页
Review of Economy and Management
关键词
自主创新
高管薪酬水平
高管薪酬结构
Self-innovation
Level of executive compensation
Executive compensation structure
