| 摘要: |
| 以净资产收益率、 高管持股比例、 公司规模、 国有股比例和赫德芬指数等为解释变量 ,利用描述性统计、 回归分析和相关性分析等方法 ,对广州市深、 沪上市公司高管薪酬影响因素进行分析 ,结果表明上市公司高管薪酬与平均净资产收益率、 高管持股比例、 公司规模、 国有股比例和赫德芬指数等因素之间存在相关关系。应以股权分置改革为契机 ,加快推进以高管期权等为激励手段的长期激励机制建设 ,并加强公司治理结构建设。 |
| 关键词: 上市公司 高管薪酬 净资产收益率 高管持股比例 公司规模 国有股比例 赫德芬指数 |
| DOI： |
| 分类号: |
| 基金项目: |
|
| Analysis of related factor influencing CEO wages of listed companies |
|
HOU J in - liang
|
| Abstract: |
| By using net asset earning rate, CEO shareholding rate, company scale, state - owned share - holding rate and Herfindahl index as interp retive variables, by using descri p tive statistics, regressi on analysis and relativity analysis, this paper analyzes CEO wage influencing fact ors of listed companies in Shanghai and Shenzhen, the results show that there is relati on bet ween CEO wage of listed companies and average net asset earning rate, CEO share - holding rate, company scale, state - owned share - holding rate and Herfindahl index . Equity s p lit reform should be an opportunity t o accelerate and promote long - term incentive mechanis m construction based on CEO stock option and so on and to consolidate company management structure construction . |
| Key words: listed company CEO wage net asset earning rate CEO share - holding rate company scale state - owned share -holding rate Herfindahl index |
