CAJ | 학술논문

CEO薪酬与公司绩效关系的研究在学术界与现实管理中吸引着越来越多的关注，主要原因在于该主题的研究一直未有统一定论。而国外由于资本市场较发达，股权激励推行的时间较长等原因，研究较我国而言系统而深入。论文通过对国内外文献进行梳理，认为大多数研究进行的是现金薪酬、股权、期权三方面各自的或综合的高管薪酬与公司绩效之间关系的探讨，并对此进行系统综述，文末对比国外研究，提出了国内未来研究应注意的问题，以期为后续研究提供有益的借鉴。
CEO신수여공사적효관계적연구재학술계여현실관리중흡인착월래월다적관주，주요원인재우해주제적연구일직미유통일정론。이국외유우자본시장교발체，고권격려추행적시간교장등원인，연구교아국이언계통이심입。논문통과대국내외문헌진행소리，인위대다수연구진행적시현금신수、고권、기권삼방면각자적혹종합적고관신수여공사적효지간관계적탐토，병대차진행계통종술，문말대비국외연구，제출료국내미래연구응주의적문제，이기위후속연구제공유익적차감。
The relationship between CEO compensation and firm performance is attracting more and more attention in academic circles as well as practical management field, the main reason is that there＇s no unified conclusion for this topic. And because capital market is more developed, the time for implementing equity-based compensation is longer abroad, their studies are more systematical and thorough. Therefore, through analyzing articles about CEOs＇ compensation incentive in China and abroad, the paper finds out that most of articles studied top managers＇ payperformance relationship from the aspect of cash compensation, stock and option. The paper makes a systematic review of these articles, and comparing with foreign studies, notable issues in the field of domestic literature are briefly analyzed, hoping to provide useful reference for the related research in China.