【摘要】 高管是企业的实际管理者，在企业决策中发挥着重要作用，高管激励可划分为股权激励和货币薪酬激励两类，企业的经营绩效离不开高管决策，处理好高管与企业绩效的关系，能够实现企业价值最大化。文章以物流业上市公司作为研究对象，对2011—2020年的面板数据进行描述性统计和回归分析，探究物流业上市公司高管薪酬激励与经营绩效之间关系，结果显示：（1）物流业上市企业中高管股权激励与企业绩效之间相关性并不显著；（2）物流业上市企业中高管的薪酬激励与企业绩效之间存在较为显著的正相关关系。更多还原

【Abstract】 Senior executives are the actual managers of enterprises and play an important role in enterprise decision-making. Executive incentives can be divided into equity incentives and monetary compensation incentives. The business perfor-mance of enterprises can not be separated from executive decision-making. Dealing with the relationship between senior executives and enterprise performance can maximize the value of the enterprise. Taking the listed companies of the logistics industry as the research object, this paper makes descriptive statistics and regression analysis of the panel data from 2011to 2020 to explore the relationship between executive compensation incentives and operating performance of listed companies in the logistics industry. The results show that:(1) The correlation between executive equity incentive and corporate performance is not significant in listed companies in logistics industry;(2) There is a significant positive correlation between executive compensation incentives and corporate performance in logistics listed enterprises.更多还原