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随着21世纪证券市场的蓬勃发展和上市公司的数量增多以及它们在社会经济中地位的不断提升,上市公司高管人员的地位与价值越来越被重视,当然,他们的薪酬也越来越受到各方的关注,高管薪酬的相关研究就显得尤为重要。本文以2007年55家上市公司为样本,运用商务统计中SPSS系统,通过理论与实证相结合、表格法、比较法、描述性分析的方法对我国上市公司高管薪酬与企业绩效的相关性进行了科学准确的分析,证明了两者之间的正相关关系。
With the vigorous development of the securities market in the 21st century and the increase in the number of listed companies and their rising status in the social economy, the status and value of executives in listed companies are increasingly valued. Of course, their salaries are getting more and more By all parties concerned, executive pay related research is particularly important. In this paper, 55 listed companies in 2007 as a sample, the use of business statistics in the SPSS system, through the combination of theory and evidence, tabulation, comparison, descriptive analysis of China’s listed companies executives pay and corporate performance relevance Scientific and accurate analysis proves the positive correlation between the two.