我国上市房地产企业高管薪酬与公司绩效的关系研究——基于EVA绩效评价的视角

近些年来,伴随着房价的波动,房地产行业受到了越来越多的关注。房地产上市公司的高管薪酬在节节攀升,但是企业的业绩却有升有降,从表面上看房地产行业的高管薪酬似乎有跟公司绩效脱节的迹象。本文将对这个问题进行探究,在理论研究的基础上提出假设,选取房地产行业A股上市公司作为研究对象,以高管薪酬为被解释变量,以公司绩效为解释变量进行回归分析,对假设进行检验。

In recent years, with the fluctuation of housing prices, the real estate industry has received more and more attention. The executive compensation of real estate listed companies has been rising, but the performance of the company has risen and fallen. On the surface, the executive compensation of the real estate industry seems to be out of line with the company＇s performance. This article will explore this issue. Based on the theoretical research, the hypothesis is put forward. The A-share listed company in the real estate industry is selected as the research object. The executive compensation is taken as the explanatory variable, and the regression analysis is used to test the hypothesis with the company performance as the explanatory variable.