我国上市公司高管薪酬与企业绩效相关性研究摘要:高管薪酬与公司绩效之间的关系一直以来都是国内外学术界研究的重要课题。薪酬激励是使得高管人员提高贡献程度，提高公司绩效，预防产生自利行为的重要方式。高管薪酬从根本上讲是对资源的再优化配置，反映激励水平和方式。激励往往能起到持续作用于对象主体的目的，高管薪酬作为激励高管的方式，对公司绩效的影响不止于当期。在经济管理现代化的今天，因系统环境及政策传导的影响，经济活动主体的计划、决策与行动往往需要一定的过程。同时经济变量的相关反应会因为人们日常生活习惯的延续以及技术条件或者制度限制而产生滞后现象，通常会发生自变量与因变量的变动关系不同步等，且这种不同步关系可能表现为滞后、延滞或者持续效应。，文中主要研究高管薪酬如何影响企业绩效?高管薪酬制度应如何制定才科学合理?近年来，企业绩效和高管薪酬之间的相关性问题研究成为建立科学合理的高管薪酬制度的理论依据，受到越来越多的学者关注。因此在证监会公布的企业中选取 42 家上市公司，以 2015-2017 年数据为样本，对上市公司高管薪酬与企业绩效相关性进行实证研究。以期通过本文的研究为我国上市公司高管管理提供相关参考依据。摘要关键词：上市公司；高管薪酬；企业绩效IResearch on the correlation between executive compe'nsation and 'enterprise performance of Listed Companies in ChinaAbstract: The relationship between executive compensation and corporate performance has always been an important topic in domestic and foreign academic research. Compensation incentive is an important way to increase the contribution of senior executives, improve the performance of the company, and prevent self-interested behaviors. Executive compensation is fundamentally a reconfiguration of resources, reflecting levels of incentives and ways. Motivation often plays a role in the objective of the subject. Executive compensation, as a way to motivate executives, has more impact on corporate performance than in the current period. In today's economic management modernization, due to the influence of system environment a...
