高管薪酬、社会责任和企业绩效相关性研究——来自化工行业的数据

Research on the Correlation among Executive Compensation, Social Responsibility and Corporate Performance: Data from the Chemical Industry

文章采用实证研究方法,将我国801家A股化工行业上市公司2015-2017年的最新财务数据作为研究样本,对企业绩效、高管薪酬和社会责任之间的内在联系进行分析,得出结论如下:化工行业上市公司高管薪酬对企业绩效有积极的影响作用,化工行业企业社会责任的履行对企业绩效有正相关作用,化工行业制定合理的高管薪酬对于其企业社会责任和企业绩效之间的关系有显著的正向影响作用。最后,在总结研究结论的基础上,提出对策与建议。

This paper uses the empirical research method to analyze the financial data of801A-share chemical industry listed companies in China from2015to2017,and analyzes the internal relationship among corporate performance,executive compensation and social responsibility.The conclusions are as follows:The executive compensation of listed companies in the chemical industry has a positive impact on corporate performance,the implementation of corporate social responsibility in the chemical industry has a positive correlation with corporate performance,and the reasonable executive compensation of chemical industry has a significant positive effect on its corporate social responsibility and corporate performance.Finally,on the basis of summarizing the research conclusions,the countermeasures and suggestions are put forward.