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随着公司治理研究的深入和高管薪酬管理的失控,学术界越来越重视对高管激励问题的研究。本文在回顾高管薪酬结构演变的基础上对近年来国内外有关高管薪酬影响因素的研究文献进行筛选和整理,比较分析了中外代表性文献的差异,并提出了未来研究需要注意的一些问题,以期为以后的研究提供借鉴。
With the deepening of corporate governance research and the loss of executive compensation management, academics pay more and more attention to the incentive of senior executives. Based on the review of the evolution of executive compensation structure, this paper screened and sorted out the domestic and foreign research papers on the influencing factors of executive compensation in recent years, analyzed the differences between Chinese and foreign representative literature, and proposed some problems to be noticed in the future research , With a view to provide reference for future research.