【作者】 陈毅辉； 袁庆林；

【Author】 Chen Yihui (School of business,Gannan Normal University,Ganzhou 341000)

【机构】 赣南师范学院商学院；

【摘要】 本文以江西上市公司2009年、2010年年度报表披露的数据为基础,运用SPSS和Amos软件,采用多元回归分析方法和路径分析方法,对上市公司高管薪酬的影响因素进行研究。结果表明,上一年度的高管薪酬、股权集中度、国有股比例、资产规模、上市年限、高管平均年龄、净资产收益率对高管薪酬有正向影响,未能证明两职兼任、高管持股比例、独立董事比例对高管薪酬存在影响。本文根据研究结论,提出相应的措施完善江西上市公司高管薪酬制度。更多还原

【Abstract】 Based on Jiangxi listed companies’ annual financial statements in 2009 and 2010,using SPSS and Amos,applying multiple linear regression analysis and path analysis,this paper analyse the influencing factors related to senior executive compensation. The finding indicates that preceding year’s executive compensation,ownership concentration,proportion of state-owned shares,company size,listed years,average age of senior executive and ROE have a positive effect on senior executive compensation. Based on the research findings,this paper puts forward some measures which can make a contribution to improving the system of senior executive compensation in Jiangxi listed companies.更多还原