發(fā)布時間：2018-03-28 17:30

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

【摘要】：通過對2008到2012年我國房地產(chǎn)上市公司相關數(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的態(tài)勢，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，但同時企業(yè)績效卻呈現(xiàn)出波動增長的趨勢，增幅遠低于高管薪酬。基于此，本文研究房地產(chǎn)上市公司高管薪酬與企業(yè)績效間的相關性。 本文采用定性分析與定量分析相結合的方法對房地產(chǎn)上市公司高管薪酬與企業(yè)績效的相關性進行研究，首先對國內(nèi)外有關高管薪酬與公司績效相關性的文獻進行回顧與總結，其次闡述本文的理論基礎，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2008到2012年我國房地產(chǎn)上市公司高管薪酬、企業(yè)績效等方面的數(shù)據(jù)進行描述性分析，結合已有的研究結果總結出我國房地產(chǎn)上市公司及其高管薪酬的現(xiàn)狀，最后通過建立實證模型，分析我國房地產(chǎn)上市公司高管薪酬與企業(yè)績效的相關性并提出相關建議。在實證分析中，本文采用了2008到2012年我國109家房地產(chǎn)上市公司高管薪酬、企業(yè)績效等相關數(shù)據(jù)，采用面板數(shù)據(jù)分析方法進行分析，研究過程中分別將高管薪酬與企業(yè)績效作為因變量分析兩者之間的相關性。研究結果表明高管薪酬對企業(yè)績效有著顯著的正向影響，企業(yè)績效對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.
【學位授予單位】：華僑大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F299.233.4;F272.92

【參考文獻】

相關期刊論文 前10條

1 柯寶紅;;上市公司高管薪酬影響因素研究——基于食品飲料行業(yè)的實證研究[J];財會通訊;2012年03期

2 鐘夏;;上市公司高管薪酬粘性研究——基于產(chǎn)權性質的比較[J];財會通訊;2013年06期

3 李穎;;我國上市公司高管薪酬與企業(yè)績效的實證研究[J];東方企業(yè)文化;2013年12期

4 儲洋洲;張顯武;;中小企業(yè)板上市公司高管薪酬現(xiàn)狀研究[J];對外經(jīng)貿(mào);2012年01期

5 謝睿;劉銀國;;金融行業(yè)上市公司高管薪酬與公司績效相關性的實證研究[J];吉林工商學院學報;2011年04期

6 駱正清;劉芳君;;房地產(chǎn)上市公司高管薪酬影響因素的實證分析[J];經(jīng)濟論壇;2010年06期

7 孫夢男;范抒;;中小板上市公司高管薪酬影響因素的研究[J];商業(yè)經(jīng)濟;2012年14期

8 姚正海;經(jīng)營者報酬與企業(yè)經(jīng)營業(yè)績相關性的實證研究[J];現(xiàn)代經(jīng)濟探討;2005年03期

9 諶新民,劉善敏;上市公司經(jīng)營者報酬結構性差異的實證研究[J];經(jīng)濟研究;2003年08期

10 丁宗華;;上市公司高管薪酬影響因素及其關系研究[J];科技廣場;2011年05期

本文編號：1677323