摘要
为给福建省上市公司制定和完善高管薪酬制度提供经验依据,文章以2008-2018年福建省上市公司数据为样本,实证分析研究了高管薪酬与企业经营绩效之间的关系,结果发现企业绩效与高管薪酬有显著的正相关关系,高管薪酬与股权集中度显著负相关,与企业规模显著正相关。
In order to provide empirical basis for Fujian listed companies to formulate and improve the executive compensation system,this paper empirically analyzes the relationship between executive compensation and business performance based on the data of Fujian Listed Companies in 2008-2018.The results show that there is a significant positive correlation between corporate performance and executive compensation,and there is a significant negative correlation between executive compensation and equity concentration,and there is a significant positive correlation between executive compensation and corporate size.
作者
王琪
邱琳
Wang Qi;Qiu Lin(Long Yan University,Longyan,Fujian,364000)
出处
《绥化学院学报》
2020年第8期13-16,共4页
Journal of Suihua University
基金
龙岩学院2015年“百名青年教师攀登项目”(LQ2015008)。
关键词
高管薪酬
企业绩效
相关分析
executive compensation
enterprise performance
correlation analysis
