国企高管薪酬影响企业社会绩效的实证研究

李平; 蔡治舟; 黄嘉慧

国企高管薪酬影响企业社会绩效的实证研究

引用本文：李平，蔡治舟，黄嘉慧.国企高管薪酬影响企业社会绩效的实证研究[J].财经理论与实践,2013,(2):104-108

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作者	单位
李平，蔡治舟，黄嘉慧	（湖南大学工商管理学院，湖南长沙410082）

中文摘要:基于利益相关者理论，将社会绩效引入高管薪酬显性契约缔约过程，构建了高管薪酬与企业社会绩效关系模型，并以137家国有上市公司为实证样本，采用因子分析、回归分析方法检验了模型的假设关系。研究发现：年薪与企业强社会绩效和企业总体社会绩效显著正相关，与企业弱社会绩效负相关；高管持股与企业社会绩效没有显著相关性。

中文关键词:国有企业高管薪酬企业社会绩效

An Empirical Study on the Interaction between Executive Pay of the State-Owned Enterprises and Corporate Social Performance

Abstract:Corporate social performance has been considered into the contracting process of executive pay, then a model of executive pay and corporate social performance has been built based on stakeholder theory. By the data from 137 from the state-owned listed company, factor analysis and regression analysis are used to test the hypotheses of the model. Findings were as follows: the annual salary has a positive association with strong corporate social performance and total corporate social performance, has a negative correlation with weak corporate social performance; and executive ownership have no significant relationship with corporate social performance.

keywords:State-owned enterprises Executive compensation Corporate social performance

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