旅游上市公司高管薪酬与公司规模关系研究

摘要

本文以我国27家旅游上市公司2010—2012年的数据为研究基础，构建出旅游上市公司高管薪酬与公司规模的一元线性回归模型，借助SPSS19.0软件工具对数据进行处理分析，研究结果发现：第一，27家旅游上市公司高管薪酬在2010—2012年间呈上升趋势；第二，27家旅游上市公司规模在2010—2012年间呈上升趋势；第三，我国旅游上市公司高管薪酬与公司规模之间存在着显著正相关关系。%The paper uses the data of 27 listed tourism companies in China from 2010-2012 as the research basis, building the unary linear regression model about executive compensation of listed tourism companies and the size of companies. It deals with and analyzes the data by SPSS19.0. The research results show that:firstly, ex-ecutive compensation of tourism listed companies from 2010 to 2012 shows an upward trend;secondly, the size of 27 tourism listed companies rises from 2010 to 2012;thirdly, there is a significant positive correlation between ex-ecutive compensation of listed tourism companies and the size of companies in China.