标题:
内部薪酬差距对企业绩效的影响分析—以央企上市公司为例Analysis of Effects on Intra-Firm Compensation Gap to Enterprise Performance—Take Public Companies of Central Enterprises as an Example
作者:
赵晋, 王养成
关键字:
高管均酬, 员工均酬, 薪酬差距, 企业绩效Executive Compensation, Employee Compensation, Pay Gap, Enterprise Performance
期刊名称:
《Modern Management》, Vol.6 No.2, 2016-03-31
摘要:
近年来，企业高管和普通员工之间的薪酬差距不断加大，薪酬差距和公司绩效之间的相关性也备受关注和争议。尤其是个别国企爆出的高管天价薪酬事件更是引起民众的热议和不满，以至于监管部门出台相关文件来限制国企高管的过高薪酬。本文选取2014年100家央企上市公司的样本数据对高管薪酬、高管与员工薪酬差距与企业绩效之间的关系进行综合性的分析。研究结果显示：多数上市央企高管的薪酬并不高，需要重点关注个别行业和公司。且一定程度的提高高管薪酬和扩大内部薪酬差距对企业的绩效有正向的影响作用。符合目前流行的锦标赛理论。
In recent years, the pay gap between executives and ordinary employees continues to increase and the correlation between the pay gap and corporate performance is also full of concern and controversy. Especially, the event that some SOE executives have astronomical salaries causes a hot discussion and dissatisfaction, so that the regulatory authorities introduce the relevant documents to limit the SOE executives’ excessive salaries. This paper selects the sample data of 100 central enterprises listing corporation in 2014 to have a comprehensive analysis of the relationship between the pay gap among executives, executives and employees and the corporate performance. The results show that: the pay of a majority of listed central corporate executives is not high. It needs to focus on individual industries and companies. And increasing a certain degree of executive pay and widening the inner pay gap have a positive influence on enterprise performance, which are in line with the current popular tournament theory.