摘要
对经理人报酬组合构成、报酬政策制定以及经理人报酬衡量标准的研究文献进行了述评,通过对于经理人报酬与业绩、企业规模、股东财富以及其他相关因素实证研究的回顾,根据我国上市公司经理人报酬计划的现状,探讨了经理人员报酬激励方案的设计及其影响因素。
This article reviews the research literatures concerning executives's compensation structure, compensation policy and its measurement criteria. By reviewing the empirical research evidences that involve the relationship between executives's compensation vs performance, corporate size, shareholder' s wealth and other relevant factors, according to contemporary practice about CEO compensation plan in China's listed companies, we discussed the design and its influence factors that influencing executive's of an effective compensation and incentive scheme compensation plan.
出处
《山东大学学报(哲学社会科学版)》
北大核心
2005年第5期84-90,共7页
Journal of Shandong University(Philosophy and Social Sciences)
关键词
经理人报酬激励
净收益与股价
报酬方案
executive's compensation incentive
net income and share price
compensation scheme