CAJ | 학술논문

本文研究了我国电子信息行业上市公司高管薪酬和企业绩效的关系。选取了中国电子信息行业146家上市公司作为样本，从高管个人特征、公司特征、公司治理因素这三个大的方面综合考虑了我国电子信息行业上市公司高管薪酬与企业绩效之间的关系。实证结果表明：电子信息行业上市公司高管薪酬与公司绩效、公司规模、流动资产周转率之间呈现显著的正相关关系；而高管薪酬与电子信息行业上市公司所处的地区以及总资产周转率之间相关关系不显著；高管人员的个人特征方面与高管薪酬之间相关性甚弱。
본문연구료아국전자신식행업상시공사고관신수화기업적효적관계。선취료중국전자신식행업146가상시공사작위양본，종고관개인특정、공사특정、공사치리인소저삼개대적방면종합고필료아국전자신식행업상시공사고관신수여기업적효지간적관계。실증결과표명：전자신식행업상시공사고관신수여공사적효、공사규모、류동자산주전솔지간정현현저적정상관관계；이고관신수여전자신식행업상시공사소처적지구이급총자산주전솔지간상관관계불현저；고관인원적개인특정방면여고관신수지간상관성심약。
This paper mainly studies the relations between executive pays and performances of the listed companies of the electronic information industry in the aspects of executive individual characters, company features and governances by selecting 146 companies as the samples. The empirical results show that executive pays of the listed companies of the electronic informa- tion industry has a strongly positive correlation with company performances and scales as well as turnover rates of current capitals while there isn＇t a very significant relation between their regions and total asset turnovers, and executive individual characters are weakly correlated with executive pays.