本文選題：房地產(chǎn)　切入點(diǎn)：高管薪酬　出處：《華僑大學(xué)》2014年碩士論文

【摘要】：通過(guò)對(duì)2008到2012年我國(guó)房地產(chǎn)上市公司相關(guān)數(shù)據(jù)的分析我們發(fā)現(xiàn)，房地產(chǎn)上市公司高管薪酬呈逐年增長(zhǎng)的態(tài)勢(shì)，且增幅較大，，2012年較2008年房地產(chǎn)上市公司高管薪酬增加了近一倍，但同時(shí)企業(yè)績(jī)效卻呈現(xiàn)出波動(dòng)增長(zhǎng)的趨勢(shì)，增幅遠(yuǎn)低于高管薪酬。基于此，本文研究房地產(chǎn)上市公司高管薪酬與企業(yè)績(jī)效間的相關(guān)性。 本文采用定性分析與定量分析相結(jié)合的方法對(duì)房地產(chǎn)上市公司高管薪酬與企業(yè)績(jī)效的相關(guān)性進(jìn)行研究，首先對(duì)國(guó)內(nèi)外有關(guān)高管薪酬與公司績(jī)效相關(guān)性的文獻(xiàn)進(jìn)行回顧與總結(jié)，其次闡述本文的理論基礎(chǔ)，包括委托代理理論、人力資本理論、效率工資理論，為論文的展開提供借鑒，再次對(duì)2008到2012年我國(guó)房地產(chǎn)上市公司高管薪酬、企業(yè)績(jī)效等方面的數(shù)據(jù)進(jìn)行描述性分析，結(jié)合已有的研究結(jié)果總結(jié)出我國(guó)房地產(chǎn)上市公司及其高管薪酬的現(xiàn)狀，最后通過(guò)建立實(shí)證模型，分析我國(guó)房地產(chǎn)上市公司高管薪酬與企業(yè)績(jī)效的相關(guān)性并提出相關(guān)建議。在實(shí)證分析中，本文采用了2008到2012年我國(guó)109家房地產(chǎn)上市公司高管薪酬、企業(yè)績(jī)效等相關(guān)數(shù)據(jù)，采用面板數(shù)據(jù)分析方法進(jìn)行分析，研究過(guò)程中分別將高管薪酬與企業(yè)績(jī)效作為因變量分析兩者之間的相關(guān)性。研究結(jié)果表明高管薪酬對(duì)企業(yè)績(jī)效有著顯著的正向影響，企業(yè)績(jī)效對(duì)高管薪酬同樣有顯著的正向影響。
[Abstract]:Through the analysis of the relevant data of real estate listed companies in China from 2008 to 2012, we find that the executive compensation of real estate listed companies is increasing year by year, and the increase is larger than that of 2008, and the compensation of executives in real estate listed companies in 2012 has nearly doubled compared with 2008. But at the same time, the enterprise performance shows the trend of fluctuating growth, the increase is far lower than the executive compensation. Based on this, this paper studies the correlation between executive compensation and corporate performance of real estate listed companies. This paper uses qualitative analysis and quantitative analysis to study the correlation between executive compensation and corporate performance of real estate listed companies. Firstly, it reviews and summarizes the literature on the correlation between executive compensation and corporate performance at home and abroad. Secondly, the theoretical basis of this paper, including principal-agent theory, human capital theory, efficiency pay theory, for the development of the paper to provide reference, again from 2008 to 2012, China's real estate listed companies executive compensation. Based on the data of enterprise performance and other aspects, this paper summarizes the current situation of real estate listed companies and their executive compensation, and finally establishes an empirical model, combining with the existing research results to summarize the current situation of real estate listed companies and their executive compensation. This paper analyzes the correlation between executive compensation and corporate performance of real estate listed companies in China, and puts forward relevant suggestions. In the empirical analysis, we use the relevant data such as executive compensation and corporate performance of 109 real estate listed companies from 2008 to 2012. Panel data analysis method is used to analyze the correlation between executive compensation and corporate performance as dependent variables. The results show that executive compensation has a significant positive impact on corporate performance. Corporate performance also has a significant positive impact on executive compensation.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F299.233.4;F272.92

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