摘要
我国发电行业正处于从垄断向竞争、计划向市场转变的阶段,发电企业高管人员的报酬激励日益受到重视。本文以在国内证券市场上市的38家发电企业作为样本,实证性研究其2001—2003年高管薪酬与公司经营效绩之间的相关性。首先作全部样本和剔除异常点后样本的所有年度和分年度的相关分析和偏相关分析,再把定量指标做定性化处理,采用列联表独立必检验来分析绩效与薪酬之间的关系,结果表明二者之间不具有相关性。文章最后根据发电企业实际情况对结果进行了解释,并对发电企业高管薪酬制度的设计提出了有关建议。
<Abstrcat> The industry of power generation is on stage of change from monopoly to competition,from planned economy to market economy.The reward motivation to senior managers of power generation corporations is more and more concerned.It this paper,38 corporations,which have come to the domestic security market,are selected as stylebook. Demonstrated studies have been made on relationship between manager reward and management performance from 2001 to 2003.First,all-years and annual analyses of correlation and partial correlation have been made to all samples and abnormal-excluded samples,then contingency table is used to analyze relationship between performance and reward.The result shows no correlation between the two.The final part of the paper explains the result according to practical situation of the corporations,and proposals are given to the design of the senior managers' reward system.
出处
《中国管理科学》
CSSCI
2005年第3期119-125,共7页
Chinese Journal of Management Science
基金
国家自然科学基金资助项目(70373017)
华北电力大学重大项目预研基金
国家电网公司科技项目的资助
关键词
发电公司
薪酬
经营效绩
相关性分析
power generation corporation
reward
firm performance
correlation analysis
