物流业上市公司高管薪酬激励与经营绩效关系研究.pdfVIP

物流科技 2023 年第 13 期 7 月上 Logistics Sci-Tech July, 2023 （the first half） 物流管理 ： 文章编号 1002-3100 渊2023冤 13-0018-04 物流 上市公司高管薪酬激励与经营绩效关系研究 Research on the Relationship between Executive Compensation Incentive and Business Performance of Listed Companies in Logistics Industry 吴春香，梁 鑫 （上海工程技术大学，上海 201620） WU Chunxiang, LIANG Xin （Shanghai Univ e rs ity of Enginee ring Sc ie nce , Shanghai 201620, China） ： ，在企业决策中发挥 摘 要 高管是企业的实际管理者 mance of enterprises can not be separated from executive de原 着重要作用，高管激励可划分为股权激励和货币薪酬激励两 cision -making. Dealing with the relationship between senior 类，企业的经营绩效离不开高管决策，处理好高管与企业绩 executives and enterprise performance can maximize the value 效的关系，能够实现企业价值最大化。文章以物流业上市公 of the enterprise. Taking the listed companies of the logistics 司作为研究对象，对2011—2020 年的面板数据进行描述性统 industry as the research obj ect, this paper makes descriptive 计和回归分析，探究物流业上市公司高管薪酬激励与经营绩 statistics and regression analysis of the panel data from 2011 效之间关系，结果显示：（1）物流业上市企业中高管股权激 to 2020 to explore the relationship between executive compen原 励与企业绩效之间相关性并不显著；（2）物流业上市企业中 sation incentives and operating performance of listed companies 高管的薪酬激励与企业绩效之间存在较为显著的正相关关系。 in the logistics industry. The results show that: （1）The corre原 ： 薪酬激励；经营绩效 关键词 物流业；股权激励； lation between executive equity incentive and corporate perfor原 中图分类号：F250 文献标志码：A mance is not significant in listed companies in logistics indus原 DOI ：10.13714/ki.1002-3100.2023.13.005 try; （2）There is a significant positive correlation between