摘要
物流业是我国经济的支柱行业之一,物流企业作为物流业的重要主体,对物流业的发展有着举足轻重的作用。文中选取了118家物流企业,经过数据的筛选与剔除后,建立回归模型,以探究物流企业的高管激励与财务绩效的关系。模型结果显示,物流企业高管薪酬水平和财务价值有正向影响,高管股权激励并不能正向调节高管薪酬水平的正向财务价值效应。对此,针对性地提出了适当提高高管薪酬与提升高管管理能力的对策和建议。
Logistics industry is national of the pillar industries of national economy.As the main body of logistics industry,logistics enterprises play an important role in the development of logistics industry.This paper selects 118 logistics enterprises,and after data screening and elimination,establishes a regression model to explore the relationship between executive incentive and financial performance of logistics enterprises.The model results show that the executive compensation level and financial value have positive effects,and executive equity incentive can not positively adjust the positive financial value effect of executive compensation level.To this end,the paper puts forward some countermeasures and suggestions on how to improve executive compensation and management ability.
作者
殷小舟
YIN Xiao-zhou(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流工程与管理》
2023年第3期150-152,158,共4页
Logistics Engineering and Management
关键词
物流企业
高管激励
财务绩效
logistics enterprise
executive incentive
financial performance
