高管团队薪酬不公平程度、公平偏好强度与公司绩效——基于安徽上升公司的案例分析  

THE UNFAIR PAY EXTENT OF THE EXECUTIVE MEMBERS,INTENSITY OF SALARY INEQUITY AND FIRM PERFORMANCE BASED ON CASE ANALYSIS OF ANHUI LISTED COMPANY

作　　者：周泽炯[1] 虞鲲[2] 

机构地区：[1]安徽财经大学经济学院,安徽蚌埠233030 [2]安徽财经大学学生处,安徽蚌埠233030

出　　处：《巢湖学院学报》2012年第5期69-74,共6页Journal of Chaohu University

基　　金：安徽省教育厅人文社科重点研究基地项目(项目编号:SK2012B592);安徽财经大学基地招标项目(项目编号:ACJD1004)

摘　　要：对铜陵有色和精工钢构两家安徽上市公司的数据进行对比分析,探讨公司高管团队薪酬不公平程度、高管成员公平偏好强度与公司绩效的关系。研究结果显示,铜陵有色由于其高管团队成员公平偏好强度较高且其非CEO高管成员薪酬较低,其高管团队薪酬不公平程度与公司绩效的关系图呈现倒"U"型,而高管成员薪酬较高的精工钢构的高管团队薪酬不公平程度与公司绩效的关系图未出现倒"U"型。The paper comparative analyses the datum of two Anhui listed company which are Tangling nonferrous metals group and Jinggong Steel building group to investigate the relationship between the company executive team salary inequities and company performance, the relationship between the preference strength of the executive members and the company performance. The results show that because that the fair preference of the members of Tongling nonferrous metals group is higher and the pay of a member of the non-CEO executive is lower, the diagram of the relationship between the unfair pay of their executive team and Firm Performance is an inverted ＂U＂ shape, and the diagram of the relationship between the unfair pay of their executive team and Firm Performance of Jinggong Steel building group does not appear inverted ＂U＂ shape.

关 键 词：薪酬不公平程度 公平偏好强度 公司绩效 案例分析 

分 类 号：F270[经济管理—企业管理]