高层管理人员报酬决定因素研究综述

从高层管理人员的个人因素、企业内部环境因素及企业外部环境因素三个方面，对有关高层管理人员报酬决定因素的研究进行了梳理，得出国外学术界对该领域的研究起步较早，并已有相当多的成果，但多无定论；国内学术界对该领域的涉入则较晚，且主要集中于高层管理人员报酬和企业业绩及企业规模关系的研究上。因此，对我国高层管理人员报酬的决定因素开展进一步研究很有必要。

Research on the determinants of top management executive compensation

This paper attempts to provide an overview of the major literature focusing on the determinants of top executive compensation from three aspects including personal factors of top executives,internal and external factors of enterprises.It shows that this topic has been studied early by overseas scholars and many results have been produced.However,these results are inconsistent.It also finds that this field is studied by domestic scholars rather late and a majority of them focus on the relationships between top executive compensation and performance or size of the enterprise.Thus,it is essential to conduct further research on this area in our country.