每股社会贡献值、企业社会责任与上市银行高管薪酬  

作　　者：包燕萍[1] 王海兵[2] 

机构地区：[1]重庆工商大学融智学院会计系 [2]重庆理工大学会计学院

出　　处：《企业经济》2015年第5期171-174,共4页Enterprise Economy

基　　金：国家社会科学基金项目"企业社会责任内部控制的实现机理与路径研究"(批准号:13CGL052);教育部人文社科基金"社会责任嵌入的企业人本内部控制体系构建研究"(批准号:12YJC790183)

摘　　要：关于上市银行的高管薪酬,学者们从最优契约的角度对高管薪酬与企业业绩的研究已经得出共同的结论 ,越来越多的研究将视角转到了社会学的层面,探讨影响银行高管薪酬的社会因素。文章基于沪深股市16家上市银行2008-2013年的数据,以"每股社会贡献值"衡量企业的社会责任履行度,考察了上市银行高管薪酬与社会责任之间的关系。实证结果显示:上市银行的高管薪酬与企业社会责任履行度存在正相关的关系。这一结论有助于社会对银行高管薪酬的理解,规范银行企业高管薪酬的制度安排。Regarding the executive compensation of listed banks, scholars have researched the relationship between bank executive compensation and corporate performance, from the perspective of the Optimal Contract Theory. A growing body of research- es have transferrod the perspective to sociology, to explore the social factors. Based on the data from 16 listed banks in Shanghai and Shenzhen stock markets, this paper examines the relationship between executive compensation and corporate social responsibility, with the social contribution value per share as the measure of the fulfillment of social responsibility. The empirical result shows the executive compensation is positively related to the CSR, which provides a new understanding of bank executive compensation and also helps to understand the arrangement of the bank executive compensation system.

关 键 词：每股社会贡献值 银行高管薪酬 企业社会责任 利益相关者 

分 类 号：F276[经济管理—企业管理]