高管人员薪酬结构对企业绩效的影响研究  

The Study on the Effect of Top Managers’ Compensation Structure on Corporation Performance

作　　者：姚艳虹[1] 龚一云[1] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410082

出　　处：《湖南大学学报（社会科学版）》2010年第3期53-57,共5页Journal of Hunan University(Social Sciences)

基　　金：湖南省自然科学基金资助(08JJ3139)

摘　　要：文章在理论分析的基础上,分析了薪酬构成及其比例安排与企业绩效之间的关系。通过问卷调查获取数据,统计结果发现:高管人员固定薪酬制与企业绩效负相关,弹性薪酬制与企业绩效正相关;弹性薪酬比例在一定区间时对企业绩效有积极意义,并非弹性薪酬比例越高越有效。The text respectively analyzed the relationship between components of pay,ratio of its elements and corporate performance.Based on the theoretical analyses,we conducted questionnaire survey to collect data for our research,results were as follows：fixed salary system for senior executives and corporate performance are negatively correlated,variable system of pay and corporate performance are positively related;the ratio of variable pay within some range is positive to business performance,not the higher ratio,the more performance.

关 键 词：薪酬结构 固定薪酬 弹性薪酬 企业绩效 

分 类 号：C93[经济管理—管理学]