上市公司高管相对薪酬差距与公司绩效相关性研究  

The Correlationship between Executive Relative Pay Gap and Firm Performance of Chinese Listed Companies

作　　者：周蓓蓓[1] 曹建安[1] 段兴民[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710049

出　　处：《商业研究》2009年第2期184-188,共5页Commercial Research

基　　金：国家自然科学基金资助<基于战略的企业内部组织单元绩效评价研究>;项目编号:70471038

摘　　要：对高管薪酬与公司绩效的已有研究主要集中在高管薪酬总额以及绝对薪酬差距方面。现采用相对薪酬差距指标,以沪深两市435家制造业上市公司的年报数据为基础,对高管薪酬与公司绩效之间的相关性进行了实证研究。研究结果表明,高管相对薪酬差距对公司绩效无正向显著性,并呈现出负向影响的趋势,结果符合行为理论提出的假说。The current studies of the relationship between executive pay and firm performance mainly concentrate on executive total pay and absolute pay gap. This paper makes an empirical research on the correlationship between executive relative pay gap and firm performance based on Shenzhen ＆ Shanghai stock markets ＇annual report by sampling the data of 435 manufacturing listed companies. The result shows that there is no significant relationship between them, but rather a negative trend , which happens to be fit for the behavioral hypothesis.

关 键 词：高管人员 相对薪酬差距 公司绩效 

分 类 号：F276.6[经济管理—企业管理]