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本研究结果表明,粤、辽两地上市公司高管薪酬在公司业绩、公司规模、国有控股与否三个影响因素上的显著差异,使得两个地区上市公司高管薪酬产生差距。本文从高管薪酬制度的差异、国有企业改制进程的差异、产业的差异、思想观念上的差异等几个方面分析了两地上市公司的高管薪酬差距。
The results of this study show that there are significant differences in executive compensation of listed companies in Guangdong and Liao between the performance of the company, the size of the company and the state-controlled or not, which results in the gap between the executive compensation of listed companies in the two regions. This paper analyzes the pay gap of senior executives in listed companies in two aspects from the differences of executive compensation system, the differences in the process of the restructuring of state-owned enterprises, the differences in industries and the differences in ideology and concepts.