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管理激励是公司治理的一个焦点和难点,作为激励的普遍手段,薪酬激励的研究成果异常丰硕,但众多研究成果并未对现实的企业实践进行有效指导,上市公司高管薪酬激励依然存在很多问题。本文从高管薪酬研究的起点、主体、核心、焦点和激励机制五个层面对已有相关研究进行了综述,希冀在有效梳理以往研究文献的基础上,理清高管薪酬激励相关研究的逻辑框架,为未来相关实证研究和实践应用研究奠定更好的基础。
Management incentive is a focal point and difficult point of corporate governance. As a universal means of incentive, the research results of salary incentive are extremely rich, but many research results do not give effective guidance to the actual enterprise practice. There are still many problems in the executive compensation incentive of listed companies . This article summarizes the existing research from the five aspects of the starting point, main body, core, focus and incentive mechanism of executive compensation research. I hope to sort out the logic of executive compensation incentive research based on the previous research literature Framework for the future of empirical research and practical application of research to lay a better foundation.