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| 内部控制视角下薪酬激励与非效率投资的关系 | |
| 引用本文： | 赵秋君,刘慧妍.内部控制视角下薪酬激励与非效率投资的关系[J].大连民族学院学报,2012,21(2):118-125. |
| 作者姓名： | 赵秋君 刘慧妍 |
| 作者单位： | 1.大连民族大学 国际商学院 ,辽宁 大连116650; 2.东北林业大学 经济管理学院, 黑龙江 哈尔滨 150040 |
| 摘 要： | 投资行为对于企业的成长和发展起重要作用,高效率的投资行为可以提高企业的盈利能力和竞争能力。针对中国企业投资效率的状况,以近些年深市A股主板非金融类上市公司为研究对象,实证分析薪酬激励、内部控制质量与非效率投资的关系,指出薪酬激励对非效率投资的抑制作用;良好的内部控制可以保障高管薪酬激励作用有效发挥。 |
| 关 键 词： | 内部控制质量 薪酬激励 非效率投资 |
The Relationship between Salary Incentives and Non-efficiency Investment from the Perspective of Internal Control |
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| ZHAO Qiu-jun,LIU Hui-yan.The Relationship between Salary Incentives and Non-efficiency Investment from the Perspective of Internal Control[J].Journal of Dalian Nationalities University,2012,21(2):118-125. | |
| Authors: | ZHAO Qiu-jun LIU Hui-yan |
| Institution: | 1.College of International Business ,Dalian Minzu University,Dalian Liaoning 116650,China; 2.College of Economics and Management,Northeast Forestry University,Harbin Heilongjiang 150040,China |
| Abstract: | Investment behavior plays an important role in the growth and development of enterprises.High-efficiency investment behavior can enhance enterprises’ earning power and competitive capacity.In view of the investment efficiency of Chinese enterprises,this paper using non-financial listed companies 2012-2016 data on main board ShenZhen Stock Exchange analyzes the relationship between salary incentives and non-efficiency investment．The results showed that salary incentive can restrain the phenomenon of non-efficiency investment;high-quality internal controls can reduce the under investment and over-investment of firms.Further research found that high quality internal control can guarantee the effective use of executive compensation incentives. |
| Keywords: | internal control quality salary incentive non-efficiency investment |
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