我国上市公司内部薪酬差距的经验研究  

An Empirical Research on Pay Gap of Listed Companies in China

作　　者：曹慧[1] 

机构地区：[1]北京城市学院,北京100083

出　　处：《北京城市学院学报》2013年第5期22-26,共5页Journal of Beijing City University

基　　金：北京市2012年度财政项目"其他项目-北京城市学院经济管理类专业群综合改革"(PXM2012_014202_000196)的资助

摘　　要：本文以2010年沪深两市A股上市公司为研究对象,通过将企业内部薪酬差距划分为高管团队薪酬差距和高管与员工薪酬差距,探索了薪酬差距的现状及其与公司绩效的关系。结果发现:高管团队平均薪酬差距在2倍以上,高管与员工平均薪酬差距在6倍以上;高管团队薪酬差距受行业、企业规模和最终控制人的影响,高管与员工薪酬差距则受行业、企业规模和地区因素的影响;高管团队薪酬差距、高管与员工薪酬差距对公司绩效均有显著的正面影响,但非国有控股上市公司的高管团队薪酬差距、高管与员工薪酬差距对公司绩效的正面影响较弱,这说明非国有控股上市公司内部薪酬差距过大,应加以控制。The paper has empirically investigated pay gap which can divided into pay gap between execu- tives and pay gap between executives and employees and the relationship between pay gap and corporate performance based on the samples of A-share listed companies in 2010. The result indicates that ： （ 1 ） the average pay gap between executives is in 2 times and the average pay gap between executives and employees is in 6 times, （2） pay gap between executives influenced by industry, enterprise scale and the ultimate controller, and pay gap between executives and employees influenced by industry, enterprise scale and re- gion, （3） both pay gap between executives and pay gap between executives and employees have positively affected on corporate performance. However, the effects of pay gap on performance in nonstate-owned listed companies are not significant. It means the pay gap in nonstate-owned listed companies is over large and should be limited.

关 键 词：薪酬差距 高管 员工 公司绩效 

分 类 号：F276.44[经济管理—企业管理]