财经理论与实践
財經理論與實踐
재경이론여실천
The Theory and Practice of Finance and Economics
2015年
2期
71~76
,共null页
中小企业 高管薪酬 公司业绩
中小企業 高管薪酬 公司業績
중소기업 고관신수 공사업적
Small plates listed companies; Executive compensation; Firm performance
选取2009年前上市的235家中小企业板上市公司2013年的年报数据,实证检验高管薪酬与公司业绩之间的相关性。结果表明：中小企业板上市公司高管薪酬与公司业绩、公司规模存在显著正相关关系,高管薪酬与资本结构之间存在显著负相关关系。
選取2009年前上市的235傢中小企業闆上市公司2013年的年報數據,實證檢驗高管薪酬與公司業績之間的相關性。結果錶明：中小企業闆上市公司高管薪酬與公司業績、公司規模存在顯著正相關關繫,高管薪酬與資本結構之間存在顯著負相關關繫。
선취2009년전상시적235가중소기업판상시공사2013년적년보수거,실증검험고관신수여공사업적지간적상관성。결과표명：중소기업판상시공사고관신수여공사업적、공사규모존재현저정상관관계,고관신수여자본결구지간존재현저부상관관계。
This paper chooses 2013 annual reports of 235 small plates listed companies that listed before 2009.Through empirical analysis,we examine the correlation between executive compensation and firm performance.The results of the research show that there is a significant positive correlation between executive compensation and firm performance,and the executive compensation is positively related to the company size.There is a significant negative correlation between the executive compensation and the capital structure.
