中文摘要：

以2005年5月1日～2007年12月31日的国有-国有、行业未变更的控制权转移公司为样本，在控制高管变更等因素后，检验薪酬变动与控制权转移后业绩变动的相关关系，研究发现：高管薪酬增加与控制权转移后业绩改善存在显著的正相关关系。这一结论对国有上市公司薪酬改革和控制权转移后如何提升公司业绩具有重要意义。

英文摘要：

Based on samples of control transfer events without changes in property rights and industry from May 1st, 2005 to December 31st, 2007, this paper tested the correlation be-tween changes in executive compensation and corporate performance after control transfer . This paper found that there was a significantly positive correlation between the increase in ex -ecutive compensation and the improvement in corporate performance after control transfer . This conclusion was important for compensation reform of state -owned listed companies and improvingperformance of the company after control transfer .