近年来,高管薪酬成为社会关注的热点,其中高管薪酬激励与公司绩效之间关系的实证研究也不胜枚举,但是尚无得出一致的结论。本文从行业的角度对两者相关关系文献进行梳理,并分析其结论不一致的原因,以期对完善我国上市公司高管薪酬激励机制有所贡献。 In recent years, executive compensation has become a hot topic of social concern. Among them, the empirical research on the relationship between executive compensation incentive and corporate performance is numerous. However, no conclusion has been reached yet. This article sorts out the relevant literature from the perspective of the industry and analyzes the reasons why the conclusions are inconsistent, with a view to contributing to the perfection of the executive compensation incentive mechanism of listed companies in our country.