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总经理超额薪酬现象一出现便受到了实务界和学术界的广泛关注。文章以1 632家上市公司2014年数据为样本,对总经理超额薪酬产生的原因进行了研究,以总经理超额薪酬的有无为分类依据进行了绩效差异分析。在此基础上,按产业划分,对各产业的上市公司进行公司绩效差异分析,结果表明:在我国,上市公司总经理的超额薪酬可以提高公司绩效,且在第三产业的上市公司中最为显著。
As soon as the phenomenon of excess salary of general manager emerges, it has been widely concerned by practitioners and academics. Based on the data of 1 632 listed companies in 2014, this paper studies the reasons for the over-remuneration of the general manager, and analyzes the performance differences based on the presence or absence of over-remuneration of the general manager. On this basis, according to the industrial division, the paper analyzes the difference of corporate performance among the listed companies in various industries. The results show that in our country, the excess salary of the general manager of the listed company can improve the corporate performance and is the most significant among the listed companies in the tertiary industry .