经济与管理研究
經濟與管理研究
경제여관리연구
RESEARCH ON ECONOMICS AND MANAGEMENT
2014年
10期
60-65
,共6页
高管薪酬%攀比行为%公司治理
高管薪酬%攀比行為%公司治理
고관신수%반비행위%공사치리
Executive Compensation%Bandwagon Behavior%Corporate Governance
通过对中国企业高管问卷调查研究发现,正向攀比和负向攀比与高管薪酬都具有显著正相关关系;业绩薪酬、激励性薪酬与正向攀比呈正相关关系,业绩薪酬与负向攀比也呈正相关关系。经理市场失灵、行业垄断是引发正向攀比行为的重要因素,从众心理是引发负向攀比的重要因素。在此基础上,提出了解决高管薪酬问题的思路和建议。
通過對中國企業高管問捲調查研究髮現,正嚮攀比和負嚮攀比與高管薪酬都具有顯著正相關關繫;業績薪酬、激勵性薪酬與正嚮攀比呈正相關關繫,業績薪酬與負嚮攀比也呈正相關關繫。經理市場失靈、行業壟斷是引髮正嚮攀比行為的重要因素,從衆心理是引髮負嚮攀比的重要因素。在此基礎上,提齣瞭解決高管薪酬問題的思路和建議。
통과대중국기업고관문권조사연구발현,정향반비화부향반비여고관신수도구유현저정상관관계;업적신수、격려성신수여정향반비정정상관관계,업적신수여부향반비야정정상관관계。경리시장실령、행업롱단시인발정향반비행위적중요인소,종음심리시인발부향반비적중요인소。재차기출상,제출료해결고관신수문제적사로화건의。
It is found in the questionnaine that positive and negative bandwagon behavior have a strong positive correlation with executive compensation,while performance pay and incentive pay are positively correlated with positive bandwagon behavior,and performance pay is positively correlated to negative bandwagon behavior as well.Moreover,market failure and market monopoly are the important factors causing positive bandwagon behavior,and group psychology is an important factor causing negative bandwagon behavior.In addition,this paper puts forward suggestions for solving the problem of executive compensation.