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中文摘要：
高新企业是人力资本密集型企业，薪酬是发挥其人力资本优势的主要激励手段，高管人员的薪酬是公司治理机制的核心内容之一。本研究对上市高新产业企业的高管的薪酬进行了实证研究，发现对上市高新产业企业高管的薪酬水平有显著影响的因素是公司的规模、业绩、公司所处的经济区域以及公司的最大股东的持股比例，其中，公司的规模对高管的薪酬的影响最大。对高管的持股比例有显著影响的因素是公司的规模、业绩及公司的最大股东的持股比例。独立董事在董事会所占的比例、监事会规模并不影响高管的薪酬。高管的薪酬和公司的业绩显著正相关，高管的薪酬水平、持股比例和高管的薪酬差距明显影响着公司的业绩。本研究证实了高新企业高管薪酬的效应，建议对高新企业高管人员实行以市场为导向、以公司的业绩为驱动的薪酬制度，在规范的基础上大力推行股票期权计划，适当提高高管团队的薪酬差距，进一步完善高新企业的治理结构。
英文摘要：
High technology companies are human capital concentrated; the compensation is the main incentive tool to gain human capital advantage. Top management compensation is also the main content of the company governance mechanism. The top management compensation in listed high technology companies and its effectiveness is analyzed empirically. The study reveals that the main factors which determine top management compensation are firm size, firm performance, economic area that firm locates at, and stock percentage of the maximal shareholder. The firm size is the biggest factor. The main factors which significantly affect percentage of stock holding by top management are firm size, firm performance, and stock percentage of the maximal shareholder. The outside director percentage of directorate and the size of intendancy committee do not affect top management compensation in statistics. Top management compensation is positively related to firm performance. Top management compensation, percentage stock ownership and compensation gap among top managements notably influence firm performance. It is also shown that the top management compensation mechanism is effective in the degree. And listed high - tech companies should build up a market- oriented, performance -driven compensation system, carry out equity incentive system, increase compensation gap, and strengthen company governance mechanism.
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