金融上市企业高管人力资本对其薪酬的影响——兼评“限薪令”  

A Study on the Impact of Executives' Human Capital to Compensation in Financial Listed Companies——Comment on "Pay Limit Order"

作　　者：李燕萍[1] 张海雯[1] 贺欢[1] 

机构地区：[1]武汉大学经济与管理学院,湖北武汉430072

出　　处：《经济管理》2010年第6期86-91,共6页Business and Management Journal ( BMJ )

基　　金：国家社会科学重点项目"中国特色的人才强国战略实施与动力机制研究"(07AJY023);湖北省自然科学基金计划重点项目"做强湖北省高科技产业问题研究"(鄂财企发[2009]91号);"武汉市"十二五"期间科技发展战略研究"(武科[2009]164号)

摘　　要：本文以2007年和2008年我国金融类上市企业为样本,分析了高管人力资本与其薪酬的关系。研究发现,体现高管人力资本的学历、工龄、任期与管理能力等变量在总体上和高管薪酬显著相关,但高管的管理能力则与其薪酬负相关;从所有制性质看,国有企业高管的人力资本与其薪酬不相关,而在非国有企业则相关;从时间上看,2007年和2008年金融国有企业高管的人力资本与其薪酬均不相关。研究结果为正确评价我国金融类上市企业高管薪酬体系的合理性提供了参考和依据,也为决策者制定科学的高管薪酬激励制度提供了经验支撑。This paper analyzes the relationship between executives＇ human capital and their compensation by using samples of the financial listed companies in 2007 and 2008. The result shows that education, seniority, term and management ability have significant relevance with executives＇ compensation in general, but the executives＇ management ability and their compensation negatively correlate. From the view of ownership, executives＇ human capital of state-owned enterprises doesn＇ t relate to their compensation, while it is relevant in the non-state-owned enterprises. And executives＇ human capital of financial state-owned enterprises and their compensation is not related both in 2007 and 2008. The results provide reference for people to evaluate executives＇ compensation system and in- centives of financial listed companies correctly, and support decision-makers to develop a scientific executives＇ compensation system.

关 键 词：金融类上市企业 高管人力资本 薪酬 限薪令 

分 类 号：F240[经济管理—劳动经济]