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一、中国高管报酬研究的约束条件虽然西方学术界对管理者报酬问题研究颇多,但该话题在中国学术界并非热点,究其原因,可能有如下两方面:一是数据的可获得性问题。毕竟迟至1998年,才有部分中国A股上市公司披露高管报酬数据,而且,这些数据的完整性和可靠性仍值得商榷,一个直接的证据,是陈震和张鸣的这篇论文《高管层内部的级差报酬研究》(以下简称陈文)发现,山东基建(600350)和西藏圣地(600749)披露的非核心高管人员报酬
First, the constraints of China’s executive compensation research Although the Western academic research on the management of remuneration quite a lot, but the topic is not a hot topic in Chinese academia, the reason may have the following two aspects: First, data availability problem. After all, as of 1998, some Chinese A-share listed companies disclosed data on executive compensation. Moreover, the completeness and reliability of these data are still debatable. A direct evidence is that this paper by Chen Zhen and Zhang Ming entitled " Study on the Level-based Remuneration within Senior Management (hereinafter referred to as Chen Wen) found that the remuneration of non-core senior executives disclosed by Shandong Infrastructure (600350) and Tibet Shengdi (600749)