我国创业板上市公司高管薪酬影响因素的实证研究  

Empirical Study on Contributing Factors of Executive Compensation of Listed Companies in Growth Enterprise Market in China

作　　者：周运兰[1] 李彤[1] 

机构地区：[1]中南民族大学管理学院,武汉430074

出　　处：《中南民族大学学报（自然科学版）》2012年第3期121-125,共5页Journal of South-Central University for Nationalities：Natural Science Edition

基　　金：国家社会科学基金(青年)项目(11CMZ033);国家社会科学基金资助项目(12BGL042)

摘　　要：采用我国创业板上市公司的最新数据,对高管薪酬的影响因素进行了实证研究.研究发现:创业板上市公司高管薪酬与企业绩效、企业规模、董事会规模显著正相关;与高管持股比例正相关,但不显著.对我国创业板上市公司高管薪酬制度的改进提出了建议,以促进创业板的健康发展.This paper presents an empirical research on the contributing factors of the listed companies＇s executive compensation in growth enterprise market （GEM） in China with the latest data. It is found that the executive compensation of the GEM listed companies has significant positive correlation with the enterprise performance, enterprise scale and board size. The executive compensation also has positive correlation with proportion of executive ownership, but it is not obvious. The goal of the study is to make recommendations to the improvement of the executive compensation system for the listed companies in GEM and promote the healthy development of the GEM in China.

关 键 词：创业板 上市公司 高管薪酬 股权结构 

分 类 号：F830.9[经济管理—金融学]