上市公司经营者报酬激励强度研究
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引用本文:陈共荣,万平,戴莉芬.上市公司经营者报酬激励强度研究[J].湖南大学学报社会科学版,2011,(6):46-51
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作者单位
陈共荣,万平,戴莉芬 (1.湖南大学 工商管理学院,湖南 长沙410082
2.湖南科技职业学院,湖南 长沙410004) 
中文摘要:将2007年~2009年主板市场上市公司样本划分为利润分享制、年薪制、经营者持股制和年薪制+经营者持股制四种激励机制类型,分别用经营者平均薪酬、年薪倍数、经营者持股比例、年薪倍数与经营者持股比例的乘积衡量各机制激励强度,认为:10万~20万的平均薪酬;8倍以上年薪倍数;经营者持股比例为0.01%~0.1%;年薪倍数与经营者持股比例的乘积为0.0003~0.002是四种激励机制的合理激励强度。
中文关键词:经营者报酬  激励机制  激励强度
 
Manager’s Reward Incentive Intensity of Listed Companies
Abstract:We classify the listed companies on the main board between 2007 and 2009 to four incentive categories. We use average salary, times of annual salary, managers’ ownership ratio, the product of times of annual salary and managers’ ownership ratio respectively to measure these four incentive intensity, and finds out that: 100000 to 200000 average salary; 8 times of annual salary; managers’ ownership ratio of 0.01%~-0.1%; the product of 0.0003~0.002 of annual salary and managers’ ownership ratio are respectively the best range of each of these four kinds of incentives.
keywords:managers’ rewards  incentives  incentive intensity
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