以我国上市公司及其母公司的资料作为研究样本,对上市公司高管人员的薪酬与控股股东(母公司)经营绩效之间的相关性进行实证分析,发现上市公司高层管理人员薪酬与母公司的经营绩效存在显著的正相关关系。结果显示,当母公司绝对控股,或上市公司与母公司之间存在大量的关联交易时,高层管理人员薪酬更可能受母公司经营业绩的影响。 The data of listed companies in China and their parent companies are used as research samples to empirically analyze the correlation between the remuneration of the senior management of listed companies and the operating performance of the controlling shareholder (parent company). The remuneration of the top management of the listed company and the parent company are found. There is a significant positive correlation between business performance. The results show that when the parent company is absolutely controlling or there is a large number of related transactions between the listed company and the parent company, the remuneration of senior management personnel may be more affected by the operating performance of the parent company.