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描述了我国高管更换的现状和存在的问题,指出高管更换的影响后果可能是在难以改善公司业绩的同时还带来大量的盈余管理,并激起市场的各种反映,并进一步分析了导致高管更换的工作调动、退休等正常原因和经营业绩好坏、股东变换等非正常原因,最后从绩效考核体系、股权结构调整等方面提出相应的对策建议。
It describes the status quo and existing problems of senior executives ’replacement in our country. It points out that the consequences of senior executives’ replacement may bring about a great deal of earnings management at the same time that it is difficult to improve the performance of the company and arouse the various reflection of the market. Lead to the transfer of senior executives job replacement, retirement and other normal causes and business performance is good or bad, shareholder changes and other non-normal reasons, and finally from the performance appraisal system, the ownership structure adjustment and other aspects of the corresponding countermeasures and suggestions.