产权性质、货币薪资公平与企业绩效——基于2010-2014年A股上市公司的经验数据  

State Ownership,Fairness of Monetary Compensation,and Corporate Performance:Based on the Empirical Data of A-share Listed Companies from 2010 to 2014

作　　者：南星恒 赵辰 NAN Xingheng ZHAO Chen(School of Accounting, Lanzhou University of Finance and Economics, Lanzhou 730020, Chin)

机构地区：[1]兰州财经大学会计学院,甘肃兰州730020

出　　处：《南京审计大学学报》2017年第2期29-38,共10页Journal of Nanjing Audit University

基　　金：国家社会科学基金项目(11BGL017);甘肃省高等学校科研项目(2015B-060)

摘　　要：根据计薪原理将货币薪资公平分为企业货币薪资公平、高管货币薪资公平和员工货币薪资公平三类,基于2010—2014年我国A股上市公司的经验数据,对我国企业的产权性质、货币薪资公平与企业绩效三者之间的关系进行实证研究,结果表明:企业货币薪资公平和普通员工货币薪资公平均对企业绩效有着显著影响。在不同产权性质下,企业货币薪资公平、高管货币薪资公平、普通员工货币薪资公平对企业绩效的影响不一样。地方政府控制和非政府控制的企业的货币薪资公平对企业绩效有着显著影响,中央政府控制的企业的高管货币薪资公平对企业绩效有着显著影响,且无论是中央政府、地方政府还是非政府控制的企业,普通员工货币薪资公平对企业绩效都有着显著影响。This paper classifies the fairness of monetary compensation into fairness of corporate monetary compensation,fairness of executive monetary compensation and fairness of employee monetary compensation according to the principle of pay.Based on the empirical data from A-share listed companies from 2010 to 2014,this paper makes an empirical research on the relationships among nature of property rights,fairness of monetary compensation and corporate performance.The results show that fairness of corporate monetary compensation and fairness of employee monetary compensation have significant influence on corporate performance.Due to different ownership,fairness of corporate monetary compensation,fairness of executive monetary compensation and fairness of employee monetary compensation have different influences on corporate performance.The fairness of corporate monetary compensation in enterprises controlled by local government and those by non-government have a significant impact on corporate performance.The fairness of executive monetary compensation in enterprises controlled by central government has a significant impact on corporate performance.Moreover,the fairness of employee monetary compensation has a significant impact on corporate performance in enterprises controlled by central government,local government and nongovernment.

关 键 词：企业产权性质 货币薪资公平 企业绩效 企业价值评估 企业组织理论 股权集中度 高管薪酬 收入分配 

分 类 号：F276[经济管理—企业管理] F244[经济管理—国民经济]