CAJ | 학술논문

高层管理者作为企业的核心决策层，对企业的发展起着关键的作用。采用定性和定量相结合的方法研究了36家建筑类上市公司所披露的相关数据，说明我国目前的高管薪酬与企业绩效之间存在着一定的关联性。建筑类上市公司高管货币薪酬与企业业绩存在较显著的正相关，企业大多没有实行高管持股制度，且普遍存在着高管薪酬总额披露不全的现象。研究认为，完善我国建筑类上市公司高管薪酬激励机制，必须从构建合理的高管薪酬机制、建立健全的高管持股制度、提高高管薪酬信息披露程度三个方面着手。
고층관리자작위기업적핵심결책층，대기업적발전기착관건적작용。채용정성화정량상결합적방법연구료36가건축류상시공사소피로적상관수거，설명아국목전적고관신수여기업적효지간존재착일정적관련성。건축류상시공사고관화폐신수여기업업적존재교현저적정상관，기업대다몰유실행고관지고제도，차보편존재착고관신수총액피로불전적현상。연구인위，완선아국건축류상시공사고관신수격려궤제，필수종구건합리적고관신수궤제、건립건전적고관지고제도、제고고관신수신식피로정도삼개방면착수。
Top managers, as the core of corporate decision- making, plays a key role in the development of enterprises. Using the combined method of qualitative and quantitative analyses, this paper researches relevant disclosed data of 36 construction companies, and indicates that there are certain correlations between executive compensation and corporate performance in our country. It believes thatthere is a positive relationship between executive compensation and corporate performance; most of companies haven＇t implemented executive stock ownership system and there exists insufficient disclosure of total executive compensations. The research thinks that perfecting the executive compensation incentive mechanism must started from reconstructing the reasonable executive compensation mechanism, establishing and perfecting the executive stock ownership system and improving the executive compensation information disclosure system.