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本文以江西省上市公司2005——2011年年度报表披露数据为基础,运用SPSS和AMOS软件,采用多元回归和路径分析方法,对公司的高管薪酬影响因素进行实证研究。研究表明:两职兼任、净资产收益率、企业资产规模、上年度高管薪酬、上市年限和高管平均年龄对高管薪酬有正向影响;高管持股比例、股权集中度和国有股比例对高管薪酬有负向影响。
Based on the disclosure data of annual reports of listed companies in Jiangxi Province from 2005 to 2011, this paper uses SPSS and AMOS software, conducts empirical research on the influencing factors of the company’s executive pay by using multiple regression and path analysis. The results show that: the two-time part-time job, ROE, corporate assets scale, the previous year’s executive pay, the age of listing and the average senior executives have a positive impact on executive compensation; executives holding the proportion of ownership concentration and the proportion of state-owned shares Have a negative impact on executive compensation.