新能源產(chǎn)業(yè)上市公司高管薪酬與公司績(jī)效關(guān)系的實(shí)證研究
發(fā)布時(shí)間:2018-05-15 04:16
本文選題:新能源產(chǎn)業(yè) + 高管薪酬; 參考:《企業(yè)經(jīng)濟(jì)》2014年04期
【摘要】:本文研究了新能源產(chǎn)業(yè)上市公司高管薪酬與公司績(jī)效之間的關(guān)系。為研究此問(wèn)題,文中選取2011年深滬A股21家新能源產(chǎn)業(yè)上市公司為研究對(duì)象,選擇相關(guān)會(huì)計(jì)績(jī)效指標(biāo)及公司規(guī)模等變量構(gòu)建模型,進(jìn)行了相關(guān)性分析,并應(yīng)用SPSS19.0系統(tǒng)分析軟件進(jìn)行了回歸性分析。研究結(jié)果表明:新能源產(chǎn)業(yè)上市公司高管薪酬與公司績(jī)效呈顯著的正相關(guān)關(guān)系,高管薪酬和公司規(guī)模存在顯著的正相關(guān)關(guān)系。最后,根據(jù)分析得出的結(jié)論,提出了相關(guān)建議,旨在進(jìn)一步提高公司效益與效率水平。
[Abstract]:In this paper, the relationship between executive compensation and corporate performance of the listed companies in new energy industry is studied. In order to study this problem, the paper selects 21 new energy industry listed companies of A shares in Shenzhen and Shanghai in 2011 as the research object, chooses related accounting performance indicators and company scale to construct the model, carries out a correlation analysis, and applies the SPSS19.0 system. The results show that there is a significant positive correlation between executive compensation and company performance in the new energy industry listed companies, and there is a significant positive correlation between executive compensation and company size. Finally, according to the conclusion of the analysis, the relevant proposals are put forward to further improve the efficiency and efficiency of the company.
【作者單位】: 哈爾濱理工大學(xué)經(jīng)濟(jì)學(xué)院;
【分類號(hào)】:F426.2;F832.51
【參考文獻(xiàn)】
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