上市公司高管薪酬有效性实证研究——以安徽上市公司为经验数据

摘要

如何设计科学合理的激励机制以提高公司业绩是许多企业面临的挑战。以安徽上市公司为样本从薪酬角度对经济欠发达地区上市公司高管激励机制的设计进行研究,结果表明高管工资收入与公司业绩正相关;薪酬差距带来公司业绩的提升;长期薪酬激励不显著,股权激励的＂利益趋同效应＂不明显。%How to design scientific and reasonable system of incentive mechanism to improve the company performance is a challenge that many enterprises facing.Anhui listed companies is the object of the research on the design of executive compensation.The study shows that executives＇ pay is positively related to business performance;pay gap brings the company to enhance performance;the long-term salary incentive is not significant;the ＂benefit convergent effect＂ of stock ownership incentive is not obvious.