上市公司高管内部薪酬差距影响因素分析

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1、重庆大学硕卜学位论生．薹奎塑垩—————————————————————————————————————————————————————————————————————————————————————————一。一ABSTRACTTheglobalrecessioncausedbythesubprimecrisis，”0ccupation1IVallStreet”action．Obama’s”1imitpaidtomake”andChina’sdomestic”whoppingpricesalary”eventmadethec0111panyexecutiVe

2、paybecamethefocusofthepublic．MostpeopleonlynoticethehugegapbetweentheexecutiVepayandordinaryemployeeswhichcan1eadunfairsocialincomedistributionandpolarizationbetweenthe“chandthepoor．Fromthedatainthea衄ualreponsofthelistedcompanies，wecouldknowtheexecutivepayofpartofthelistedcompanies’

3、chainllenandgeneralmanagers：isseVeraltimesnlorethanexecutivepayoftheordinaryothers．Andseniormanagementpersonnel‘sintemalpaygapismuchdifIferentwiththeonebetweenexecutiVesandordinarvstamMostseniorexecutivesholdtheveryresponsiblepositions，justonesmalldecisionwouldmeana10ttothecompany’s

4、presentdeVelopmentandtheoperationinfuture10Vears．Therefore，theintemalsalaryincentiveofexecutiVesisVeryimportanttothecompany．ThedisclosureofexecutivecompensationofChineselistedconlpanystanedin1998，sothestudiesaboutChineseexecutivepayare1aterthantheonesabroad．Thedisclosureoftheexecuti

5、vepayinf．onnationattractedthepublic’sattention．Especiallyinthiscircumstanceoftheeconomiccrisis，itprovidesadrivingforcefortheexecutiVepayresearch．Atpresent，theresearchofexecutiVecompensationathomeandabroadmainlVfocusesontheinteractionbetweenexecutivepayandtheperfomanceofthecompanyand

6、theinnuencefactorsofexecutiVepay．Butnotsomanyscholarsdidworkontheexecutivemanagementte锄?sintemalpaygap．ThispaperusedthepaneldataoflistedcompaniesinChinatoempiricalanalysisthepaygapproblembetweentheCEOsandtheothers，andtotesttherelationshipbetweenexecutivemanagementteam‘sintemalpaygap

7、，companypert‘ornlance，companysizeandcorporategoVemancestructure．Onthisbasis，itcanproVidepracticalandfbasiblecounteImeasures．Atnrst、thispaperintroducedasummaryabouttheresearchback汀ound，researchstatusandthepaperstructure．ThenitexplainedtherelatedtheoryofexecutiVecompensation．Thenagain

8、，itanalyzedtheinflu