随着市场竞争的加剧和宏观经济的变动,企业作为经济参与主体在生产经营中会面临各种各样的风险。公司承担必要的风险,从事投资、融资活动,既能够提高公司价值,也有利于促进经济增长,体现经济活力。而管理层薪酬作为重要的内部治理机制之一,其能够有效解决委托代理问题,改善公司治理问题。本文试图通过实证分析对管理层货币薪酬水平与公司风险承担水平存在怎样的关系。 As market competition aggravates and macroeconomic changes, enterprises as the main body of economic participation will face a variety of risks in their production and operation. Companies bear the necessary risks in engaging in investment and financing activities, which can not only enhance the company’s value but also promote economic growth and economic vitality. As one of the important internal governance mechanisms, management compensation can effectively solve the principal-agent problem and improve the corporate governance problem. This paper attempts to empirically analyze the management of the level of monetary compensation and the level of risk-taking companies there is what kind of relationship.