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78]û¿Ý%。hOD¦5172.ëã#<lc¶vw]üý¢ö。[6]MURPHY.Executivecompensation[M]//Handbookoflaboreconomics.Netherlands:NorthHoland,1999._`IJ:[7]GRINSTEINY,HRIBARP.CEOcompensationandincen[1]ë.£´~[M].°%/,GA4,O.DE:êÅotives:evidencefromM&Abonuses[J],JournalofFinancialF,2007.Economics,2004,73:119-143.[2]q£._/Nc[M].DE:êÅoF,2007.[8]RYANHEJr,WIGGINSRA.Whoiswhosepocket?di[3]JENSEN,MURPHY.Performancepayandtopmanagementrectorcompensationboardindependence,andbarierstoefincentives[J].JournalofPoliticalEconomy,1990,98(2):fectivemonitoring[J].JournalofFinancialEconomics,225-264.2004,73:497-524.[4]HALLBJ,LIEBMANJB.AreCEOSrealypaidlikebu[9]] .BCK_ÉN|£[D]. 2:A¶45,reaucrats?[J].TheQuarterlyJournalofEconomics,2006.1998,113(3):653-691.[10]T+,T&,Û+<.-¤ÅÆA@B~NQÙ[5]CARTERAME,LYNCHLJ.Theconsequencesofthe[J].PÁDE,2005(2):92-101.FASB’s1998proposalonaccountingforstockoptionrepricProperty,AccountingInformationandExecutivesCompensationJIANGTao(SchoolofManagement,SunYatsenUniversity,Guangzhou511450,P.R.China)Abstract牶Comparedwiththeexecutivescompensationbetweenthestateownedandprivateholdingcompany牞theprivateholdingcompanyreliesmoreheavilyonaccountinginformationthanstateownedholdingcompanyinexecutivescompensationcontacts.Thereisnotthesameconclusionbetweenstrongandweakstateownedholdingcompany.Additionaly牞itisalsofoundthestateownedholdingcompanypaysmorecompensationtotheirexecutivesthantheprivateholdingcompany.Keywords牶bureaucracies牷stateownedenterprise牷accountinginformation牷executivescompensation(XY#$ Z[\)