上市公司高管报酬与公司财务业绩发展实证研究毕业论文.docVIP

毕业论文 （20_ _届） 上市公司高管报酬与公司财务业绩发展实证研究 摘 要 在知识经济和经济全球化的挑战下，企业管理者在现代企业中起着举足轻重的作用。企业管理者作为企业中最为重要和最特殊的人力资源，对企业的发展起关键作用，因此，作为理论研究的企业高管人员薪酬激励机制是当下热点问题。尽管现代企业的组织形式有了一定的发展，薪酬激励体制也有了一定的改善，但是“零薪酬”、高管持股偏低这些问题却仍然存在。所以，如何完善当下管理者薪酬激励机制，进而实现对管理者的有效激励，最大限度地降低代理成本，提升企业经营业绩，成为紧迫而又具有重要现实意义的问题。本论文采用实证的研究方法，在论述相关研究成果和理论分析的基础上，提出上市公司高管报酬与公司业绩发展之间关系的研究假设，以2007 年-2009年宁波市32家上市公司为研究样本，对高管报酬与公司业绩发展的相关关系进行了实证分析。实证研究结果表明：上市公司高管报酬与公司业绩发展呈正相关关系。 关键词：上市公司；高管报酬；公司业绩发展 Abstract Facing the challenge of knowledge economy and economic globalization, entrepreneurs do play a more and more important role in modern enterprises. They are the most important and most special human resources; they play a key role on the development of enterprises. Therefore, incentive mechanism of executive’s remuneration is a hot issue for theoretical research and the practice of enterprise. However, even if a certain form of organization of modern enterprise has developed and incentive compensation structure has been some improvement, “zero pay” and executives holding the low side still remain. So, it has become a highly urgent and realistic task to set up a better system to encourage the managers, so as to reduce the agency costs to the lowest and improve the operational performance. In this paper, empirical research methods used in the discussion of theory and research results on the basis of related research results and theoretical analysis, proposed the assumptions about the ownership between executives of listed companies the development of compensation and company performance. Used the dataset of 23 listed company of Zhejiang manufacturing sector in 2006-2008,do the empirical analysis about the relationship between executives of listed companies the development of compensation and company performance. The empirical results show that: executive compensation of the listed companies and performance of the development of company showed a positive correlation. Keywords: Performance of the company development; Senior manag