Journal of Liaoning Petrochemical University

Journal of Liaoning Petrochemical University ›› 2008, Vol. 28 ›› Issue (2): 89-92.

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Empirical Study on Incentive Efficiency of the Top Managers’ Salary in Listed Company

LI Ying-hui1 , GUAN Ming-kun2* , HU Tie-jun2   

  1. 1.PetroChina Fushun Petrochemical Company, Fushun Liaoning 113008,P.R.China|2.School of Economic Management, Liaoning University of Petroleum & Chemical Technology, Fushun Liaoning 113001,P.R.China
  • Received:2008-03-02 Published:2008-06-20 Online:2017-07-23

上市公司高管人员薪酬激励效率实证研究

李英慧1 , 关明坤2 *, 胡铁军2   

  1. 1.中国石油抚顺石化公司, 辽宁抚顺 113008| 2.辽宁石油化工大学经济管理学院, 辽宁抚顺 113001

Abstract: By selecting index system which reflects the listed companies’ performance and managers’ endeavor degree, a linear regression model was constructed. The correlativity between the listed companies’ performance and managers’ rewards was analyzed through software SPSS15.0. The results show that there is no significant relativity between managers’ reward and the listed companies’ performance, and between the companies’ size and managers’ share proportion. While the managers’ annual reward or share proportion tends to be low, the incentive mechanism will suffer a lot from it.

Key words: Incentive, Performance, Regression analyze

摘要: 选取反映上市公司绩效和经理努力程度的指标体系,构建线性回归模型,运用SPSS15.0软件分析上市公司经营绩效和经理报酬之间的相关关系。分析结果表明,上市公司高管薪酬与公司绩效、公司规模和高管持股比例均不存在显著的相关关系,高管人员年度薪酬偏低,持股比例较低,激励机制严重缺失。

关键词: 激励, 绩效, 回归分析

Cite this article

LI Ying-hui, GUAN Ming-kun, HU Tie-jun. Empirical Study on Incentive Efficiency of the Top Managers’ Salary in Listed Company[J]. Journal of Liaoning Petrochemical University, 2008, 28(2): 89-92.

李英慧,关明坤, 胡铁军. 上市公司高管人员薪酬激励效率实证研究[J]. 辽宁石油化工大学学报, 2008, 28(2): 89-92.

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URL: https://journal.lnpu.edu.cn/EN/

         https://journal.lnpu.edu.cn/EN/Y2008/V28/I2/89