高管人员薪酬与绩效关系的行业性差异分析  

Industry Difference Analysis of the Correlation between Executive Salaries and Firm Performance

作　　者：王前锋[1] 田洁洁[1] 

机构地区：[1]南京工业大学经济管理学院,江苏南京210009

出　　处：《南京工业大学学报（社会科学版）》2009年第1期69-72,共4页Journal of Nanjing Tech University：Social Science Edition

基　　金：江苏省教育厅高校哲学社会科学研究基金(08SJD6300024)

摘　　要：以竞争程度差异较大的信息技术业和电煤水生产供应业为样本考察两种行业内高管人员薪酬与企业绩效关系的差异性,结果表明,高管人员的薪酬与企业绩效的关系存在着一定的行业性差异,且竞争程度高的信息技术行业比垄断性较强的电煤水生产供应行业的影响更加显著,这为我国上市公司激励制度的改革与激励机制的完善提供了经验证据。According to analysis of the correlation between the executive salaries and firm performance in industries with large competitive differences such as 1T and electricity, coal and water supply, the correlation between the executive salaries and finn performance shows industry differences, which are more significant in the competitive IT industry than in the monopolistic industries of electricity, coal and water supply. The findings can offer empirical evidence for the reformation of the incentive mechanism in listed companies in China.

关 键 词：企业绩效 高管薪酬 行业差异 

分 类 号：F270[经济管理—企业管理]