论文采用2015年国有上市公司数据,通过控制独立董事制度的其他特征——董事年龄、出席会议比例、独立董事比例、企业规模和资产负债率等变量,研究国有上市公司的独立董事薪酬对企业绩效的影响.研究发现:国有企业独立董事薪酬的高低与年龄相关;薪酬越高,企业绩效越好;对具有一定阅历和经验的独立董事支付相应的薪酬可以适当提高企业的绩效;适当增加董事会中独立董事的人数也可以提高企业绩效.
This paper takes the state-owned companies in 2015 as the research object. By controlling the other variables of the independent director system: age of directors, attendance rate at meetings, and proportion of independent directors, scale and asset liability ratio, the paper makes a research about independent director salary and corporate performances in the state-owned listed company. It's found that the higher salary of the independent director in the state-owned enterprise brings the higher performance of the enterprise, and salary is related to age, so paying the corresponding salary to the experienced independent directors can appropriately improve the performance of company, and increasing the number of independent directors of the board of directors can also improve the performance of enterprises.