| 中国上市公司治理、绩效与高管薪酬相关性研究 |
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| 引用本文： | 周佰成,王北星. 中国上市公司治理、绩效与高管薪酬相关性研究[J]. 数理统计与管理, 2007, 26(4): 669-675 |
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| 作者姓名： | 周佰成 王北星 |
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| 作者单位： | 吉林大学经济学院;长春税务学院 |
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| 摘 要： | 本文以中国社会科学院公布的中国上市公司100强治理评价报告和上市公司年报为基础,以中国上市公司为对象,研究了公司治理与公司绩效、高管薪酬的关系。通过分析和实证检验,得出中国上市公司治理、高管薪酬和公司绩效之间没有明显的线性关系,高管薪酬更多的是由公司规模而不是公司绩效决定的。
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| 关 键 词： | 公司治理 公司绩效 高管薪酬 |
| 文章编号： | 1002-1566（2007）04-0669-07 |
| 修稿时间： | 2006-08-02 |
A Study on the Relation of Corporate Governance, Performance and Top Management Compensation in China |
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| ZHOU Bai-cheng,WANG Bei-xing. A Study on the Relation of Corporate Governance, Performance and Top Management Compensation in China[J]. Application of Statistics and Management, 2007, 26(4): 669-675 |
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| Authors: | ZHOU Bai-cheng WANG Bei-xing |
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| Affiliation: | ZHOU Bai-cheng WANG Bei-xing |
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| Abstract: | Based on the report of corporate governance judgment of the top 1O0 of China's listed companies and the annual reports of them,this essay conducts an empirical study on the relationship among corporate governance,performance and top management compensation.The paper comes to conclude that there is not significant linear relationship between corporate performance and top management compensation seems to be determined more by size than performance. |
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| Keywords: | corporate governance performance top management compensation |
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