上市公司经营者报酬激励强度研究  

Manager's Reward Incentive Intensity of Listed Companies

作　　者：陈共荣[1] 万平[2] 戴莉芬[1] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410082 [2]湖南科技职业学院,湖南长沙410004

出　　处：《湖南大学学报（社会科学版）》2011年第6期46-51,共6页Journal of Hunan University(Social Sciences)

基　　金：国家社科基金项目(08BJY025);湖南省社科基金项目(2010YBB148);湖南省高校创新平台开放基金项目(10K013)

摘　　要：将2007年～2009年主板市场上市公司样本划分为利润分享制、年薪制、经营者持股制和年薪制+经营者持股制四种激励机制类型,分别用经营者平均薪酬、年薪倍数、经营者持股比例、年薪倍数与经营者持股比例的乘积衡量各机制激励强度,认为:10万～20万的平均薪酬;8倍以上年薪倍数;经营者持股比例为0.01%～0.1%;年薪倍数与经营者持股比例的乘积为0.0003～0.002是四种激励机制的合理激励强度。We classify the listed companies on the main board between 2007 and 2009 to categories. We use average salary, times of annual salary, managers＇ ownership ratio, t four incentive he product of times of annual salary and managers＇ ownership ratio respectively to measure these four incentive intensity, and finds out that. 100000 to 200000 average salary8 times of annual salary; managers＇ ownership ratio of 0. 01%--0.1% ; the product of 0. 0003-0. 002 of annual salary and managers＇ ownership ratio are respectively the best range of each Of these four kinds of incentives.

关 键 词：经营者报酬 激励机制 激励强度 

分 类 号：F275[经济管理—企业管理]