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在现代企业发展过程中,财务高管的影响能力和重要程度逐渐加强,其薪酬制度设计及影响因素受到企业和社会广泛关注。财务高管薪酬影响因素的相关研究对于企业如何制定好薪酬激励制度和实现可持续发展具有重要的意义。文章以264家A股上市公司为研究对象,以这些公司2014年年报相关数据为研究样本,对我国上市公司财务高管的薪酬影响因素进行了实证分析。研究发现,公司规模、公司业绩、财务高管年龄、受教育程度与财务高管薪酬有显著正相关关系;公司所在地、财务高管性别与其薪酬有相关关系;公司是否是国有控股与财务高管薪酬呈负相关关系。
In the process of modern enterprise development, the influence and importance of financial executives are gradually strengthened. The design and influencing factors of the remuneration system are widely concerned by enterprises and society. The related research on the influencing factors of financial executive compensation is of great significance to how to formulate the remuneration incentive system and realize the sustainable development. In this paper, 264 A-share listed companies are selected as research subjects, and the relevant data of these companies’ 2014 annual reports are used as a sample to make an empirical analysis of the influencing factors of the remuneration of listed financial executives in China. The study found that company size, company performance, financial executive age, education level and financial executive compensation have a significant positive correlation; company location, financial executives and their pay is related to gender; whether the company is state-owned holding and financial executives Salary was negatively related.