中国电子信息行业上市公司高管薪酬与企业绩效关系

摘要

本文研究了我国电子信息行业上市公司高管薪酬和企业绩效的关系。选取了中国电子信息行业146家上市公司作为样本，从高管个人特征、公司特征、公司治理因素这三个大的方面综合考虑了我国电子信息行业上市公司高管薪酬与企业绩效之间的关系。实证结果表明：电子信息行业上市公司高管薪酬与公司绩效、公司规模、流动资产周转率之间呈现显著的正相关关系；而高管薪酬与电子信息行业上市公司所处的地区以及总资产周转率之间相关关系不显著；高管人员的个人特征方面与高管薪酬之间相关性甚弱。%This paper mainly studies the relations between executive pays and performances of the listed companies of the electronic information industry in the aspects of executive individual characters, company features and governances by selecting 146 companies as the samples. The empirical results show that executive pays of the listed companies of the electronic informa- tion industry has a strongly positive correlation with company performances and scales as well as turnover rates of current capitals while there isn't a very significant relation between their regions and total asset turnovers, and executive individual characters are weakly correlated with executive pays.