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高级管理人员已成为企业重要的人力资本,对企业的发展有着举足轻重的作用。但是,由于所有者与企业高管之间存在着信息不对称、目标不统一等问题,也会导致道德风险和逆向选择的发生。并且在我国高管薪酬的激励机制也一直存在着诸多的问题,制约着企业的发展。因此,研究高管薪酬与企业绩效的相关性,对于寻求最优的高管激励方案尤为重要,但是以往的绩效评价指标通常比较单一,存在很大的不足。
Senior management has become an important human capital for the enterprise and plays an important role in the development of the enterprise. However, due to the problems of asymmetric information and inconsistent objectives between owners and senior executives, moral hazard and adverse selection can also result. And there are still many problems in the incentive mechanism of executive compensation in our country, restricting the development of enterprises. Therefore, to study the correlation between executive compensation and firm performance is particularly important for finding the best executive incentive plan. However, past performance evaluation indicators are usually single and have a lot of shortcomings.