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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/20322


    Title: 我國企業經營者薪酬與績效指標之關聯性
    Other Titles: The Relationship between CEO Compensation and Firm Performance in Taiwan
    Authors: 傅鍾仁;歐進士;張寶光
    Contributors: 淡江大學會計學系
    Keywords: 最適權重;獎酬契約;經理人薪酬;績效指標;CEO compensation;Incentive plans;Optimal weights;Performance measures
    Date: 2002-12-01
    Issue Date: 2009-11-30 12:41:37 (UTC+8)
    Publisher: 中華民國管理科學學會
    Abstract: 本文回答「如何設計適當之獎酬計畫?」及「實際上國內企業經理人之薪酬如何決定?」兩問題。首先依據代理理論典範,建構出經理人薪酬與其各經營績效指標間之線性獎酬契約型式,將市場面、財務面、與非財務面績效指標同時納入獎酬契約中,並據以決定各種績效指標之最適權重。模型分析結果指出,市場面績效指標的最適權重,與其本身之衡量誤差及經理人之風險規避程度成負相關;而與股價對企業在財務面及非財務面績效的敏感度,及此兩績效指標對經理人努力水準之衡量誤差成正相關。同時,財務面與非財務面績效指標之最適權重,亦分別與其本身之衡量誤差及市場面績效指標的最適權重成負相關,而與市場面績效指標的衡量誤差成正相關。經以1997年國內上市上櫃企業經營者(總經理與董事長)之實際薪酬資料為因變數,各績效指標為解釋變數來加以實證,結果與理論模型預期一致,其中尤以財務面績效指標與公司規模為主要之薪酬決定因素。
    Relation: 管理學報=Journal of Management 19(6),頁 1073-1096
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

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