CAJ | 학술논문

将高管薪酬与公司绩效相联系，寻求二者之间的相关关系及相关程度的实证研究，是西方企业管理科研过程中解决委托一代理问题的一种普遍做法。国内的实证研究通过对国内上市公司披露数据的分析，研究职业经理人与企业绩效之间的相关关系，但是各方在研究过程中统计数据的口径存在差异。通过建模的方法，对重庆地区上市公司的数据进行分析，揭示了重庆地区上市公司经理人员薪酬与公司业绩的相关关系和相关程度。
장고관신수여공사적효상련계，심구이자지간적상관관계급상관정도적실증연구，시서방기업관이과연과정중해결위탁일대리문제적일충보편주법。국내적실증연구통과대국내상시공사피로수거적분석，연구직업경리인여기업적효지간적상관관계，단시각방재연구과정중통계수거적구경존재차이。통과건모적방법，대중경지구상시공사적수거진행분석，게시료중경지구상시공사경리인원신수여공사업적적상관관계화상관정도。
The empirical study on executive income and firm performance of listed firms is popular and is applied more and more. The practice of the study is now becoming so pressing to solve the problem that happened in the act of enterprise management. This style of study dated from eighty years ago. Then in China it began after the 21 st century. Most conclusions of the research found out that the correlation of change of executive compensation and firm performance of listed firms is significant. However the researches of scholars haven＇t paid more attention to the differences of the data from different styles of firms. More attention is given to the differences of listed firm styles to give a study based on the listed firms in Chongqing.