高管团队子群体薪酬不平等对企业绩效的影响  

Effects of Top Management Team Subgroup Pay Disparity on Firm Performance

作　　者：卫旭华[1] 刘咏梅[2] 

机构地区：[1]兰州大学管理学院,甘肃兰州730000 [2]中南大学商学院,湖南长沙410083

出　　处：《财贸研究》2016年第1期115-122,132,共9页Finance and Trade Research

基　　金：中央高校基本科研业务费专项资金自由探索面上项目"薪酬差距对企业运营过程和结果影响的实证研究"(15LZUJBWZY115);国家自然科学基金项目"面向利益相关群体的大型工程项目复杂动态决策方法研究"(71371196);国家自然科学基金项目"混合渠道结构下考虑行为因素的新产品渠道选择与定价研究"(71271219)

摘　　要：通过整合团队子群体理论和薪酬等级分类理论,并以2007—2012年间中国沪深两市A股上市公司高管团队为样本,考察高管团队子群体薪酬不平等对企业绩效的影响机制。结果表明,高管团队关系型子群体薪酬不平等并不会影响企业绩效,而任务型子群体薪酬不平等与企业绩效显著正相关。此外,调节效应检验发现,任务型子群体薪酬不平等与企业绩效的正向关系受任务型子群体不均衡性的调节,即任务型子群体不均衡程度越高,任务型子群体薪酬不平等与企业绩效的正向关系越强。The study integrates team subgroup theory and pay hierarchy classification theory to examine the effect of top management team（ TM T） pay disparity between different subgroups on firm performance based on TM T of A- share listed companies in Shanghai and Shenzhen stock markets from 2007 to 2012.Results showthat TM T relation- oriented subgroup pay disparity is unrelated to firm performance,whereas TM T task- oriented subgroup pay disparity is positively related to firm performance. The imbalance of task- oriented subgroup moderates the relationship between TM T task- oriented subgroup pay disparity and firm performance. The relation between TM T task- oriented subgroup pay disparity and firm performance becomes stronger as the imbalance of task- oriented subgroups increases.

关 键 词：高管团队 薪酬不平等 子群体 企业绩效 

分 类 号：F272[经济管理—企业管理] C936[经济管理—国民经济]