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为研究国有企业薪酬管制与会计稳健性的关系,本文建立了相应的回归模型,对地方国企和央企之间在薪酬管制与会计稳健性关系上的差异进行了分析。通过研究发现,实施高管薪酬管制,能够使国企会计稳健性得到提高。而相较于地方国企高管,央企的薪酬管制更加有效。
In order to study the relationship between salary control and accounting conservatism in state-owned enterprises, a regression model is set up to analyze the differences between local state-owned enterprises and central SOEs in the relationship between salary control and accounting conservatism. Through the research, it is found that the implementation of executive compensation control can enhance the soundness of accounting of state-owned enterprises. And compared to local state-owned executives, the central enterprises pay regulation more effective.