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企业高管的人员激励的方式最主要的两类是薪酬激励和股权激励,但是职业管理人员与企业所有者的利益和目标不同促使他们之间的信息不对称,引发了委托代理问题和高管人员激励约束的问题。本文在此激励方式的基础上,基于2012第一极度钢铁行业的最新数据,应用EVIEWS软件对企业高管的薪酬与绩效的关联性进行研究,得出结论为目前国内上市公司的业绩水平和上市公司高管薪酬水平几乎没有明显的因果关系。并分析了出现这种情况的几个基本原因。
The two main types of incentive policies for executives are salary incentives and equity incentives. However, the differences in interests and goals between professional managers and business owners result in asymmetric information among them, triggering agency problems and executives Staff incentive constraints. On the basis of this incentive mode, based on the latest data from the first extreme steel industry in 2012, the paper uses EVIEWS software to study the correlation between corporate executives’ remuneration and performance, and concludes that the performance level and the listing of the domestic listed companies There is almost no significant causal relationship between executive compensation levels in the company. And analyzed several basic reasons for this situation.