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公司高管层是企业的决策者,对其薪酬激励的研究站在管理学角度上展开了充分理论分析,但薪酬水平与薪酬结构的研究尚显欠缺,学者们多采用传统回归分析,导致因自变量选取片面性而出现很大差异。文章从路径分析角度出发,利用结构方程模型从薪酬水平和结构两个角度定量分析了我国上市公司A股股票年报中披露的高管薪酬的决定因素及其激励效果,为开展我国高管人员薪酬制定提供一定借鉴。
The senior management of a company is the decision-maker of the enterprise, and has carried on the full theoretical analysis to the research station of its salary encouragement from the aspect of management science. However, the research on the remuneration level and remuneration structure is still lacking. Scholars mostly adopt the traditional regression analysis, The one-sidedness of independent variables has been greatly different. From the perspective of path analysis, this paper uses structural equation model to quantitatively analyze the determinants and the incentive effects of executive compensation disclosed in the annual reports of A-share stocks of listed companies in China from the perspective of salary level and structure. In order to carry out the compensation of senior executives in our country, Formulate to provide some reference.