CAJ | 학술논문

以2009年披露创新投入的我国235家中小企业板上市公司为样本,实证检验了高管薪酬结构与企业技术创新投入的关系。研究结果表明,高管薪酬结构是影响企业技术创新投入的重要变量。具体表现为：高管薪酬水平和高管薪酬差距与技术创新投入正相关;具有技术背景的高管持股比例与创新投入的关系不显著。
이2009년피로창신투입적아국235가중소기업판상시공사위양본,실증검험료고관신수결구여기업기술창신투입적관계。연구결과표명,고관신수결구시영향기업기술창신투입적중요변량。구체표현위：고관신수수평화고관신수차거여기술창신투입정상관;구유기술배경적고관지고비례여창신투입적관계불현저。
Taking 235 listed companies on SME Board of China which have disclosed the RD data on the annual report in 2009 as the research sample,this paper studies empirically the relationship between executive payment structure and enterprise′s technology innovation input.The results show that executive payment structure is the crucial factor influencing technology innovation input,and the level and gap of executive payment have positive effects on innovation input,while the proportion of shares owned by executives with technological background has not significant effect on it.