摘要
根据2003年中国A股上市公司年度报告提供的数据,对中国上市公司高管人员的薪酬问题进行了实证分析。分析结果表明,高管人员的年度薪酬与公司经营绩效指标及公司经营规模之间呈现较显著的、稳定的弱正相关关系;从行业因素看,中国上市公司高管人员年度薪酬与行业有关,总体薪酬水平存在明显的行业差异,各公司之间差异显著,高管人均薪酬较低;从地区因素看,中国上市公司高管人员年度薪酬与所处地区的经济水平存在一定的关系;高管人员的年度薪酬与国有股比例之间存在较弱的负相关关系。建议建立年薪制与股票期权制二位一体的薪酬体系,并健全相关的配套措施。
According to the data of Chinese listed companies of A-share in 2003, empirical analysis aimed at salary of senior employees is made. The results indicate that the salary level of senior employees has notable, stable and obverse relationship with the index of operating results and operating scale. The results also show that from the view of industries, salary level of senior employees in listed companies has relationship with indus- tries; different industries have obvious discrepancy in total salary; different companies have obvious discrepancy ; the salary level of senior employees is low. From the view of area, the salary of senior employees has relationship with the level of regional economy, there is a weak negative relationship between the salary level of senior employees and proportion of the state-owned stock. It is nessessary to set up the system of unit yearly salary and stock option, and complete relevant supplementary measure.
出处
《管理科学》
CSSCI
2006年第3期59-65,共7页
Journal of Management Science
关键词
上市公司
高管人员
薪酬
实证分析
listed companies
senior employee
salary
empirical analysis
