企业高管薪酬与成本黏性关系的实证分析  

An empirical study on the relationship between executive compensation and cost stickiness

作　　者：刘青[1] 刘芮竹[1] 杨超[1] 

机构地区：[1]辽宁师范大学数学学院,辽宁大连116029

出　　处：《辽宁师范大学学报（自然科学版）》2016年第2期163-169,共7页Journal of Liaoning Normal University:Natural Science Edition

基　　金：国家自然科学基金资助项目(71175120);辽宁师范大学校青年科研项目(LS2014W016)

摘　　要：运用Excel及SPSS统计软件,通过样本分析及比较分析的方法对我国国有和民营上市公司成本黏性程度进行差异分析,得出成本黏性程度与高管薪酬水平大体上呈正相关关系的分析结论.但是民营上市公司的成本黏性程度随高管薪酬增长率波动比国有上市公司的波动变化幅度大,因此得出,民营上市公司的高管薪酬水平对成本黏性程度影响较大的分析结论.对国有和民营上市公司降低成本黏性、改善治理结构等方面提出了一些建议,以期为国有和民营上市公司的成本管理提供改善思路,提高公司的核心竞争力.This paper, using excel and SPSS statistical software, through sample analysis and compara- tive analysis,explores the relationship between the extent of the companies＇ cost stickiness and exec- utive pay for state-owned and private listed companies. We find executive pay levels are generally positive correlation with costs stickiness, but cost stickiness varies with the degree of private listed companies executives compensation rate, the fluctuation greater than the state-owned listed compa- nies. Therefore, we conclude that the level of executive compensation has greater impact on the cost stickiness of private listed companies. Some suggestions are further given that reduce costs stickiness and improve the governance structure and other aspects of recommendations for the state-owned and private listed companies to enhance the companies＇ core competitiveness.

关 键 词：高管薪酬 成本黏性 相关性分析 检验模型 

分 类 号：F832.21[经济管理—金融学]