上市公司高管薪酬激励对公司经营业绩的影响研究——基于2008年批发零售贸易业的实证分析  

Study on the Influence of the Senior Managers' Compensation Incentive on Business Performance in Listed Companies ——based on the case analysis of wholesale and retail establishments in 2008

作　　者：张堃[1] 曹恒启[1] 

机构地区：[1]天津商业大学,天津300134

出　　处：《天津市财贸管理干部学院学报》2010年第2期5-8,共4页Journal of Tianjin Institute of Financial and Commercial Management

摘　　要：高管薪酬与公司经营业绩密不可分,依据委托代理理论提出高管薪酬与公司经营业绩关系的六种假设,经过实证分析得到相应的结论。The senior managers＇ compensation incentive cannot be separated with business performance. According to principal -agent theory, the paper offers six assumptions about the relationship between them and draws the conclusion through analysis.

关 键 词：高管薪酬 高管持股比例 业绩薪酬敏感性 

分 类 号：F276.6[经济管理—企业管理]