结果公平还是过程公平?——基于薪酬激励对员工离职的实证分析  

Process Fairness or Result Fairness?——An Empirical Analysis of Compensation Incentives Impact on Labor Turnover

作　　者：钱爱民[1] 郁智[1] 步丹璐[2] 

机构地区：[1]对外经济贸易大学国际商学院 [2]西南财经大学会计学院

出　　处：《经济与管理研究》2014年第9期101-109,共9页Research on Economics and Management

基　　金：国家自然科学基金项目"金融生态;企业财务质量与资本配置效率"(71272041);教育部人文社会科学规划项目"会计信息质量;资源配置效率与产业升级研究"(11YJA630085);对外经济贸易大学中央高校基本科研业务专项资金"财务质量与公司治理研究"(CXTD5-02)

摘　　要：基于薪酬公平理论,本文从薪酬分配的结果公平和过程公平角度分别研究了薪酬激励对员工离职率的影响。研究发现:员工工资和工资溢价与员工离职率呈显著负相关,内部薪酬差距与员工离职率呈显著正相关;在业绩下降时,当高管的薪酬增加比例显著高于员工薪酬增加比例时,员工离职率显著升高。由此可见,员工不仅注重薪酬分配的结果公平,同时薪酬分配的过程公平对员工离职行为也有显著影响。Abstract：Based on the compensation fairness theory, this article studies the salary incentive effect on the labor turn over rate in the perspective of the result of the compensation distribution justice and procedure fair respectively. The study suggests that employee wage and wage premium are significantly negative correlation with employee turnover rate, and the internal pay gap is significantly positively related to labor turnover rate;in reduced performance, when executives pay in crease ratio is significantly higher than employee wages increase ratio, a significant rise is found in labor turnover rate. This result shows that employees not only pay attention to the salary allocation result fairness , but the process fairness of salary allocation also has a significant influence on employee turnover behavior.

关 键 词：员工离职 薪酬激励 结果公平 过程公平 

分 类 号：F272.923[经济管理—企业管理]