旅游上市公司高管薪酬与企业财务风险——组织冗余的调节效应  

Executive Compensation and Firm Financial Risk of Listed Tourism Companies——The Moderating Role of Organizational Slack

作　　者：荆亚宇 Jing Yayu(School of History,Culture and Tourism,Fuyang Formal University,Fuyang 236037,China)

机构地区：[1]阜阳师范大学历史文化与旅游学院,安徽阜阳236037

出　　处：《黑河学院学报》2023年第11期75-77,94,共4页Journal of Heihe University

基　　金：阜阳师范大学校级人文社科重点项目“中国本土情境下慈善捐赠对旅游企业绩效的影响研究”(2021FSSK07ZD)。

摘　　要：选取2009—2020年间的26家旅游上市公司作为研究样本,探究高管薪酬、组织冗余与旅游企业财务风险三者之间的关系。结果表明:高管薪酬、组织冗余均对旅游企业财务风险产生负向影响,组织冗余在高管薪酬与旅游企业财务风险之间起到负向强化作用。旅游上市公司应建立货币薪酬与股权激励相结合的薪酬激励体制,正确看待组织冗余的作用。This paper studies the moderating role of organizational slack between executive compensation and fi rm fi nancial risk by selecting 26 Chinese listed companies in the tourism sector during 2009—2020.The results show that executive compensation,organizational slack have negative eff ects on fi rm fi nancial risk,and that organizational slack plays a negative strengthening role in executive compensation and fi rm fi nancial risk.Therefore,tourism companies ought to establish a monetary remuneration and share incentive compensation incentive system,and take corrects view of the role of organizational slack.

关 键 词：旅游上市公司 高管薪酬 组织冗余 企业财务风险 

分 类 号：F230[经济管理—会计学] F590[经济管理—国民经济]