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| 高管薪酬差距与企业绩效 |
| Executive Compensation Gap and Firm Performance |
| 投稿时间：2016-07-15 |
| DOI：10.16018/j.cnki.cn32-1499/c.201604010 |
| 中文关键词: 高管薪酬差距 企业绩效 锦标赛理论 |
| 英文关键词: executive compensation gap firm performance tournament theory |
| 基金项目: |
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| 中文摘要: |
| 选取2006-2012年我国A股上市公司为研究样本，考察高管薪酬差距对企业绩效的影响，研究发现高管薪酬差距越大，企业绩效越好，证实了锦标赛理论在我国独特制度背景下的存在性。政府监督部门以及董事会可以根据此得出的结论制定切实可行的薪酬方案，合理确定公司高管之间的薪酬差距，以确保企业绩效得以提升。 |
| 英文摘要: |
| This article uses China′s A-share listed companies from 2006 to 2012 as samples to examines the impact of executive compensation pay disparity on firm performance using the OLS, the study found the gap bigger, the business performance and confirmed the tournament theory in China′s unique institutional context. Government supervision departments and the board of directors according to the article can develop practical conclusions remuneration package, reasonably determine the pay gap between company executives to ensure that firm performance can be improved. |
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