湖北经济学院学报
湖北經濟學院學報
호북경제학원학보
Journal of Hubei University of Economics
2015年
6期
56-61
,共6页
高管薪酬%外部公平性%企业绩效%民营房地产上市公司
高管薪酬%外部公平性%企業績效%民營房地產上市公司
고관신수%외부공평성%기업적효%민영방지산상시공사
executive compensation%external equity%corporate performance%private real estate listing corporation
本文引入高管薪酬的相对分位数来衡量高管薪酬外部公平性，并将金融危机前后我国民营房地产上市公司的数据实行分组处理，进行对比分析。实证结果表明，我国高管薪酬分配差距大，并且随着时间的推移有逐渐恶化的趋势。高管薪酬的外部公平性对企业绩效有着显著的正向影响，并且这种影响在金融危机之后得到了加强。
本文引入高管薪酬的相對分位數來衡量高管薪酬外部公平性，併將金融危機前後我國民營房地產上市公司的數據實行分組處理，進行對比分析。實證結果錶明，我國高管薪酬分配差距大，併且隨著時間的推移有逐漸噁化的趨勢。高管薪酬的外部公平性對企業績效有著顯著的正嚮影響，併且這種影響在金融危機之後得到瞭加彊。
본문인입고관신수적상대분위수래형량고관신수외부공평성，병장금융위궤전후아국민영방지산상시공사적수거실행분조처리，진행대비분석。실증결과표명，아국고관신수분배차거대，병차수착시간적추이유축점악화적추세。고관신수적외부공평성대기업적효유착현저적정향영향，병차저충영향재금융위궤지후득도료가강。
In this paper, we introduce the relative points of executive pay to measure the external fairness of executive compensation, and carry out empirical analysis to verify the two hypotheses proposed in this paper. At the same time, this article will be the financial crisis before and after the data of the private real estate listing corporation to implement the data processing, a comparative analysis. The empirical results show that there is a big gap between the executive pay and the trend in China. The external fairness of executive compensation has a significant positive impact on enterprise performance, and this effect has been strengthened after the financial crisis.
