价值工程
價值工程
개치공정
VALUE ENGINEERING
2015年
24期
28-31
,共4页
创业板上市公司%信息技术行业%高管薪酬%影响因素%相关性分析
創業闆上市公司%信息技術行業%高管薪酬%影響因素%相關性分析
창업판상시공사%신식기술행업%고관신수%영향인소%상관성분석
listed companies on GEM%information technology industry%executive compensation%influence factor%correlation analysis
高管薪酬是委托代理需要解决的重要问题,本文以创业板上市公司中信息技术行业2013年数据为依据,并就影响创业板上市公司高管薪酬的因素:企业绩效、股权集中程度,公司规模和治理结构等因素进行实证研究,研究结果表明上述因素对创业板上市公司高管薪酬有一定的相关性,并据此提出完善我国创业板上市公司高管薪酬的相关政策性建议。
高管薪酬是委託代理需要解決的重要問題,本文以創業闆上市公司中信息技術行業2013年數據為依據,併就影響創業闆上市公司高管薪酬的因素:企業績效、股權集中程度,公司規模和治理結構等因素進行實證研究,研究結果錶明上述因素對創業闆上市公司高管薪酬有一定的相關性,併據此提齣完善我國創業闆上市公司高管薪酬的相關政策性建議。
고관신수시위탁대리수요해결적중요문제,본문이창업판상시공사중신식기술행업2013년수거위의거,병취영향창업판상시공사고관신수적인소:기업적효、고권집중정도,공사규모화치리결구등인소진행실증연구,연구결과표명상술인소대창업판상시공사고관신수유일정적상관성,병거차제출완선아국창업판상시공사고관신수적상관정책성건의。
Executive compensation is an important problem of agency by agreement needing to solve. This paper takes the data of information technology industry in 2013 of the listed companies on GEM as the basis to study the influence factors of executive compensation in listed companies on GEM, such as the corporate performance, level of block holder ownership, company scale, governance structure and other factors. The results show that the above factors have certain relevance with the executive compensation of listed companies on GEM. Based on this, the related policy suggestions of perfecting the executive compensation of listed companies on GEM in China are put forward.