管理层激励与企业绩效的相关性研究  

Research on the Relationship Between Management Incentives and Corporate Performance——Comparison of State-owned and Non-state-owned Holding Listed Enterprises

作　　者：赵飞[1] 于美香[1] 胡治平[1] 

机构地区：[1]青岛大学商学院,山东青岛266071

出　　处：《改革与战略》2015年第3期60-62,80,共4页Reformation & Strategy

基　　金：2013年国家软科学项目(项目编号:2013GXS4D129)

摘　　要：文章以2009—2013年上海证券交易所A股上市企业的相关数据作为研究样本,从管理层货币薪酬、持股比例、在职消费三个方面,基于国有与非国有控股上市企业两个角度分别对比分析管理层激励与企业绩效的相关性,分析数据后可以发现,不同的产权基础下,管理层激励与企业绩效的相关程度不同,由此为我国上市企业加强管理层激励提出相关建议。The article selects listed companies, which are in Shanghai stock exchange during 2009-2013, the article analyzes the correlation between management incentive and enterprise performance compared State-owned and non-state-owned holding listed enterprises in three major areas： management of monetary compensation, shareholding ratio and on-the-job consumption. After analysis of data, we can find that the correlation between management incentive and enterprise performance are related to property rights basis, thus there are some Suggestions for China＇s listed enterprises to strengthen management incentive.

关 键 词：管理层激励 企业绩效 货币薪酬 持股比例 在职消费 

分 类 号：F272.92[经济管理—企业管理]