高管薪酬结构与技术创新投入关系的实证研究——以中小企业板上市公司为例  

Empirical Research on Relationship between Executive Payment Structure and Technology Innovation Input:Case of Listed Companies on SME Board

作　　者：张显武[1] 魏纪泳[1] 

机构地区：[1]安徽财经大学工商管理学院,安徽蚌埠233041

出　　处：《技术经济》2011年第6期11-14,共4页Journal of Technology Economics

摘　　要：以2009年披露创新投入的我国235家中小企业板上市公司为样本,实证检验了高管薪酬结构与企业技术创新投入的关系。研究结果表明,高管薪酬结构是影响企业技术创新投入的重要变量。具体表现为:高管薪酬水平和高管薪酬差距与技术创新投入正相关;具有技术背景的高管持股比例与创新投入的关系不显著。Taking 235 listed companies on SME Board of China which have disclosed the RD data on the annual report in 2009 as the research sample,this paper studies empirically the relationship between executive payment structure and enterprise′s technology innovation input.The results show that executive payment structure is the crucial factor influencing technology innovation input,and the level and gap of executive payment have positive effects on innovation input,while the proportion of shares owned by executives with technological background has not significant effect on it.

关 键 词：薪酬结构 高管薪酬 技术创新 公司治理 

分 类 号：F224[经济管理—国民经济] F272F273.1