摘要
在介绍国外经营者报酬理论研究成果的基础上 ,实证分析了中国上市公司经营者报酬对公司绩效的影响 ,发现中国上市公司经营者持股对公司绩效没有显著性影响 ,而经营者年薪对公司绩效具有明显的正向作用 ,同时发现董事会结构及股东性质对公司经营者所采用的报酬形式具有不同的影响 ,最后提出了建立适合中国上市公司实际情况的经营者报酬体系的一些建议。
This paper introduces the theory and research result on the manager pay. The mutual effect between manager pay firm performance is analyzed, and the managerial shareholding has no significant effect on firm performance, but the managerial annual pay has significant positive effect on the firm performance in Chinese public companies. It is found that the board structure and the owner nature have different effect to the style of manager payment. Finally, we put forward some feasible suggestion of buillding up a set of payment mechanism for Chinese public companies.
出处
《重庆大学学报（自然科学版）》
EI
CAS
CSCD
北大核心
2002年第11期90-93,共4页
Journal of Chongqing University
