The multiple linear regression model was established in the base of related theoty of executive compensation and corporate performance,calculating the comprehensive scores of corporate performance from PCA with the samples of listed companies in Jiangsu province,to research the relationship between the executive compensation and corporate performance.The political suggestions to improve the salary incentive mechanism and solve principal-agent problem were put forward.%在分析高管薪酬与公司绩效相关理论的基础上，以江苏省的上市公司为例，通过主成分分析法计算公司绩效综合得分，并建立多元线性回归模型，对2013年上市公司高管薪酬与公司绩效的关系进行了实证研究，在薪酬激励机制、委托代理、公司绩效等方面提出了建议。
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