中国会计评论
中國會計評論
중국회계평론
2014年
1期
67-80
,共14页
薪酬%边际效应%分位数回归模型
薪酬%邊際效應%分位數迴歸模型
신수%변제효응%분위수회귀모형
Salary%Border Effect%Quantile Regression Model
本文在回顾国内外高层管理人员薪酬影响因素的基础上，通过建立分位数回归模型对其成因进行分解，发现独立董事人数、每股收益和资产规模对高管人员薪酬有着正的边际效应，无形资产比例、国有股比例对高管人员薪酬有着负的边际效应。本文分析了每一个因素对高管人员薪酬产生不同效应的原因，并提出了对企业建立有效薪酬激励的若干指导性建议。
本文在迴顧國內外高層管理人員薪酬影響因素的基礎上，通過建立分位數迴歸模型對其成因進行分解，髮現獨立董事人數、每股收益和資產規模對高管人員薪酬有著正的邊際效應，無形資產比例、國有股比例對高管人員薪酬有著負的邊際效應。本文分析瞭每一箇因素對高管人員薪酬產生不同效應的原因，併提齣瞭對企業建立有效薪酬激勵的若榦指導性建議。
본문재회고국내외고층관리인원신수영향인소적기출상，통과건립분위수회귀모형대기성인진행분해，발현독립동사인수、매고수익화자산규모대고관인원신수유착정적변제효응，무형자산비례、국유고비례대고관인원신수유착부적변제효응。본문분석료매일개인소대고관인원신수산생불동효응적원인，병제출료대기업건립유효신수격려적약간지도성건의。
On the basis of reviewing influencing factors of senior executive’s salary home and abroad,by establishing quantile regression model to analyze its causes,the essay finds <br> that the number of independent directors,income per stock and asset size have good border effects on senior executive’s salary and that the intangible asset ratio and compensation stock ratio have bad border effects on senior executive’s salary.The essay analyzes the reason why each factor has different effects on the salary of senior executives and offers some directions which are helpful for enterprises to establish effective salary motivation system.
