企业高管薪酬与财务绩效的关系——基于信息技术行业的数据
The Relationship between Executive Compensation and Financial Performance—Based on Data from the Information Technology Industry
摘要: 基于委托代理理论及锦标赛理论的思路，借助回归分析的方法，以2013~2019年沪深A股国内信息技术行业的上市公司数据为样本，通过构建多元回归模型深入考察这一领域的高管薪酬差距与企业财务绩效之间的关系。研究发现：信息技术行业内不同企业高管薪酬之间的差距与企业财务绩效具有显著正相关关系。
Abstract: Based on the ideas of principal-agent theory and tournament theory, with the help of regression analysis method, this paper takes the data of domestic listed companies in Shanghai and Shenzhen A-share information technology industry from 2013 to 2019 as samples, and constructs a multiple regression model to investigate the relationship between executive compensation gap and corporate financial performance in this field. It is found that the gap between executive compensation and financial performance of different enterprises in the IT industry has a significant positive correlation.
文章引用：张佳琪. 企业高管薪酬与财务绩效的关系——基于信息技术行业的数据[J]. 社会科学前沿, 2021, 10(1): 192-200. https://doi.org/10.12677/ASS.2021.101031

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