| 董事会独立性与高管薪酬相关性分析——来自中国上市公司的证据 |
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| 引用本文： | 李锦飞,王臻.董事会独立性与高管薪酬相关性分析——来自中国上市公司的证据[J].科技与管理,2011,13(3):118-121. |
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| 作者姓名： | 李锦飞 王臻 |
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| 作者单位： | 江苏大学,工商管理学院,江苏,镇江,212013 |
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| 摘 要： | 以2007年为研究窗口,选择沪深两地全部上市公司作为初始研究样本,从董事会独立性角度,选取独立董事人数、董事薪酬、未领取薪酬董事人数、专业委员会设立个数、独立董事与上市公司工作地点非一致性5个变量,分析了董事会独立性与高管薪酬的相关性。实证结果显示,董事会独立性变量均对高管薪酬水平产生影响,但是董事会独立性不强,独立董事制度有待强化。
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| 关 键 词： | 公司治理 董事会独立性 高管薪酬 |
Correlation analysis of the independence of board of directors and executive compensation:the evidence from the listed companies of China |
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| LI Jin-fei,WANG Zhen.Correlation analysis of the independence of board of directors and executive compensation:the evidence from the listed companies of China[J].Science-Technology and Management,2011,13(3):118-121. |
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| Authors: | LI Jin-fei WANG Zhen |
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| Institution: | (College of Business Administration,JiangSu University,Zhenjiang 212013,China) |
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| Abstract: | This thesis mainly analyzes the correlation between independence of board of directors and executives＇ salary from the perspective of the independence quality of the board of directors.Basing on the research in 2007,this paper selects all the listed companies in Shanghai and Shenzhen as the original research samples,and the inconsistency between the five variables such as independence board of director,compensation of the executives,numbers of unpaid executives,numbers of established professional committee,and the working place of the listed companies.The results indicates that these five variables all have impacts on the executive compensation.However,the independent director system needs to be strengthened due to the weakness of its independence. |
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| Keywords: | corporate governance independence of board of directors executive compensation |
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