旨在建立一个运用多维度定量指标判断经理报酬激励强度的评价方法,有利于全面认识各上市公司经理报酬的激励程度。根据评价结果把经理报酬激励强度分为激励不足、适中、过度,并实证研究不同激励强度上市公司治理结构的特征,进而提出改进经理报酬激励公平和效率的有效手段,提高对不同类型企业高管薪酬管理的针对性。
We aim to build up an evaluation method of manager remuneration by using multidimensional quantified indexes. It will be of great help to evaluate the strength of manager remuneration in listed companies from all-around directions. According to the results,incentive remuneration can be divided into three types:insufficient,moderate and excessive. Then we tested the corporate governance structure characteristics of listed companies with different types of incentive intensity. Finally,we give some recommendations to make the executive remuneration system more equal and more efficient,and hope that it will improve the management of executive pay in different types of enterprises.