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作为一种重要的激励方式,高管薪酬通过促进其管理能力的发挥,进而影响企业业绩。但实证研究表明,我国上市公司高管薪酬水平与企业业绩不相关,上市公司的薪酬激励效果有限,需要进一步完善。影响上市公司高管薪酬水平的主要因素有:公司规模、第一大股东比例、国有股比例、流通股比例、董事会规模、总经理权限和公司所处的经济地理位置。
As an important incentive method, executive compensation can affect corporate performance by promoting its management capabilities. However, empirical studies show that the level of executive compensation in China’s listed companies is not related to corporate performance, and the incentive effects of listed companies are limited and need to be further improved. The main factors affecting the level of executive compensation in listed companies are: the size of the company, the largest shareholder ratio, the proportion of state-owned shares, the proportion of tradable shares, the size of the board of directors, general manager of the authority and the company’s economic and geographical location.