文献类型：期刊文献

中文题名：高管薪酬与企业绩效的关系研究——以绍兴市上市公司为例

英文题名：On the Relationship Between Executive Compensation and Firm Performance——Taking Public Companies in Shaoxing as an Example

作者：周鸿勇[1];胡小芳[1];马帆[1]

机构：[1]绍兴文理学院商学院

年份：2018

卷号：38

期号：5

起止页码：72

中文期刊名：绍兴文理学院学报

收录：国家哲学社会科学学术期刊数据库

语种：中文

中文关键词：绍兴市上市公司;高管薪酬;高管持股比例;企业绩效

外文关键词：listed company in Shaoxing;executive compensation;senior management shareholding;corpo-rate performance

中文摘要：企业绩效和员工激励密不可分,作为企业的核心人员,对其高级管理人员进行合理的薪酬激励尤为重要。基于绍兴市2015年之前上市公司的数据,分析绍兴上市公司高管薪酬的现状,通过实证检验得出结论:高管薪酬和企业绩效显著正相关。检验高管持股比例对高管薪酬和企业绩效之间的调节作用,为绍兴上市公司从实际出发提高企业绩效提供实证支持。

外文摘要：The performance of enterprises and employee incentives are inseparable. It is particularly vital foran enterprise to offer reasonable compensation incentives to their senior management personnel the core per-sonnel. Based on the data of the companies listed before 2015 in Shaoxing this paper analyzes the currentsituation of executive compensation of public companies in Shaoxing and concludes through empirical teststhat executive compensation is significantly positively correlated with the corporate performance at the sametime it examines the adjustment effect of the shareholding ratio of executives on the executive compensationand corporate performance. It strives to provide empirical support for Shaoxing listed companies in their im-provement of corporate performance from actual conditions.