郭娉希 1602020512

The impact of corporate executive's annual salary on corporate performance Abstract: After the 2008

广州大学松田学院2020届毕业论文（设计） The impact of corporate executive's annual salary on corporate performance Abstract: After the 2008 U.S. subprime crisis, the frequent burst of high-level executive salary "scandal" caused widespread concern and heated discussion, and after the introduction of the "salary limit order", the phenomenon of excessive annual salary of senior executives is still the same as before the phenomenon, so far too late, in this era of rapid economic development, The control of the annual salary of senior executives is particularly important for the development of enterprises. And too high, too low or improper control of the compensation system, to the development of enterprises, which also from the enterprise's financial statements get alot of inspiration. This article first analyzes the reasons for the annual executive pay of today and how it affects the company. Then from the accounting point of view of the financial statements of the enterprise analysis, the executive annual salary will lead to changes in the financial statements, so as to understand the impact of changes in financial statements on the development of (1)(2) enterprises.Finally, from the distribution of executive's annual salary and salary incentive system, to analyze the method of reasonable allocation of executive pay. Based on the shortcomings of most enterprises in the distribution of executive pay, Iput forward some suggestions on the financial analysis of several listed enterprises: (1) establish the enterprise's own regulatory department. (2) To form adifferentiated system of executive compensation. (3) To develop acompensation system for medium- and long-term incentives. Keywords: Executive Compensation, Listed Companies, Compensation System