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中南大学学报(社会科学版)
ZHONGNAN DAXUE XUEBAO(SHEHUI KEXUE BAN)

2008年08月第14卷第4期
   
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文章编号:1672-3104(2008)04−0524−07
 
上市中小企业经营绩效与
核心高管报酬激励的相关性研究
 
何炜1,雷井生1,杜娟2
 
(1. 中南大学商学院,湖南长沙,410083;2. 湖南财经高等专科学校,湖南长沙,410080)
 
摘  要:  管理层激励是上市中小企业治理中的焦点问题之一,货币报酬激励是我国上市中小企业管理层激励的主要方式。文章通过研究我国上市中小企业高层管理人员的货币报酬与经营业绩的相关性,得出如下结论:对于上市中小企业总体而言,核心高管的货币报酬与经营业绩有显著正相关关系,但不同行业和地区核心高管货币报酬与业绩存在不同程度的相关性;管理层中在公司领薪人数占管理层总人数的比重与经营业绩之间相关性不强,说明存在“搭便车”的现象;董事长是否在公司领薪与公司经营业绩不存在显著相关关系,因此对董事长的激励方式和效果值得进一步探讨。
 
关键词:  上市公司;中小企业;经营绩效;核心高管报酬
 
 
A correlativity study on peanuts in appearing in the market manage the achievement effect and payment stimuli to core height
 
HE Wei1, LEI Jingsheng1, DU Juan2
 
(1. School of Business Administration, Central South University, Changsha 410083, China;
2. Hunan Financial College, Changsha 410080, China)
 
Abstract:  One of the problems in managing focal point in stimulating tier is that medium-sized and small enterprises governs appear in the market, while currency reward stimulates shows that our country is peanuts the main way administration stimulating tier in appearing in the market. Based on a detailed analysis, we come to a conclusion as follows. Medium-sized and small enterprises is total Er Yan to appearing in the market, currency reward that core height is in charge of and manage achievement has something to do with each other, different industry and area core height are in charge of currency reward and there exists correlativity to varying degrees in achievement. Correlativity is not strong between managing the achievement drawing ratios of salary number to the general number managing a tier and managing in the tier in the company, there exists the phenomenon “thumbing a lift” in explanation. The achievement if chairman draws a salary in the company and the company is managed when notable relation does not exists. So the way and effect are worth going a step further to chairman’s excitation investigation and discussion.
 
Key words:  listed company; medium-sized and small enterprises; achievement effect; reward for top managers
 
 
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