高管激励与上市公司经营业绩的相关性分析

运用spss15.0 软件, 对上海证券交易所石油化学、塑料塑胶行业上市公司的高管激励与公司经营业绩进行了相关性分析。分析结果表明, 该行业公司业绩与高管薪酬呈正相关, 而与管理层持股比例不存在显著相关关系;高管人员薪酬与管理层持股比例之间不存在显著相关关系;管理层持股比例与国有直接控股比例呈负相关,而高管人员薪酬与国有直接控股比例之间不存在显著相关关系, 股权分制改革有助于激励机制在我国石油化学、塑料塑胶行业上市公司中的建立与完善。

Relative Analysis on the Senior Management Incentive and the Performance of the Listed Companies

Using the software spss15.0,a relative analysis was made for the senior management incentive and the performance of listed companies in the petroleum,chemistry and plastics industry in Shanghai stock exchange.The analysis result shows that the performance of company is positively related to the remuneration of the senior management,while it isn't significantly related to the share proportion of the management;the remuneration of the senior management is not obviously related to the share proportion;the shares proportion of the senior management is negatively related to the shares proportion controlled directly by the state,while the remuneration of the senior management is not significantly related to the share proportion controlled directly by the state.The result also shows the reform of the split share structure has contributed to the establishment and the perfection of the incentive system of listed companies in the petroleum,chemistry and plastics industry.