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高管薪酬问题是企业管理中的一个重要问题,西方学者对企业的高管薪酬决定机制有较成熟的研究。一方面,从管理层权利的角度,管理层的入职董事会对于管理层薪酬可以施加影响。另一方面,管理者自身的素质对于公司的业绩之间存在一定的相关性,二者之间存在一定的中介效应,最终会影响到高管自身的薪酬,本文采用结构方程模型对企业的高管薪酬和高管自身的特质以及执业情况的相关性进行分析和研究。
The issue of executive compensation is an important issue in business management. Western scholars have more mature research on the executive compensation decision mechanism of enterprises. On the one hand, from the perspective of management rights, management’s induction board can exert influence on management compensation. On the other hand, there is a certain correlation between the manager’s own qualities and the company’s performance. There is a certain intermediary effect between the two, which will eventually affect the executive’s own salary. In this paper, the structural equation model Management salary and senior management their own characteristics and practice of the correlation analysis and research.