上市公司经营者报酬与公司绩效关系研究  

The Empirical Analysis on the Relations between the Operators' salary and Company' s Performance in the State-owned Listed Companies

作　　者：岳香[1] 洪敏[1] 

机构地区：[1]安徽工业大学公司治理与运营研究中心,安徽马鞍山243002

出　　处：《财会通讯（学术版）》2006年第10期11-13,共3页Communication of Finance and Accounting

基　　金：安徽省教育厅人文社科项目(项目号2006SK152)阶段性研究成果

摘　　要：本文通过对我国国有上市公司经营者报酬与公司绩效等指标的回归分析发现,经营者现金报酬与公司绩效、规模存在显著的正相关关系;经营者持股比例与公司绩效、规模虽存在相关关系但不显著。同时还发现,公司所在行业和地区因素影响经营者报酬水平。This paper takes advantage of regression analytical method about operators' salary and company' s performance index,etc. in the Chinese State-owned Listed Companies.We have found:there are remarkable positive correlation relations between operaors' cash salary and company' s performance,scale.There are correlation relations between operaors' shareholding proportion and performanccscale but not re-markable.At the same time we find that the trade the company belongs to and the area in which the company is located have influence on the operaors' salary level.

关 键 词：国有上市公司 经营者报酬 公司绩效 

分 类 号：F276.6[经济管理—企业管理]