我国中央企业上市公司薪酬差距与管理绩效关系研究  

Study on the Relationship between Compensation Gap and Enterprise Performance Management Based on the Central Enterprises Listed Companies in China

作　　者：钱明辉[1,2] 李天明[1] 何滨舟 

机构地区：[1]中国人民大学信息资源管理学院,北京100872 [2]中国人民大学智慧城市研究中心,北京100872

出　　处：《软科学》2017年第4期37-41,共5页Soft Science

基　　金：国家自然科学基金项目(71133006);中国人民大学科学研究基金项目(15XNLQ08)

摘　　要：基于2013~2014年中国中央企业上市公司数据,对薪酬差距与企业管理绩效之间的关系进行实证研究。结果表明:扩大高管员工的薪酬差距与高管团队之间的薪酬差距均有利于提高企业业绩水平,得到更好的企业管理绩效。同时,中央企业上市公司高管与员工的薪酬差距还与企业的资产规模、企业的资本结构、企业的盈利能力和行业特征相关。中央企业上市公司高管团队的薪酬差距同样也与企业资产规模和盈利水平有关,但与资产结构无关。This paper made an empirical analysis of the relationship between pay gap and enterprise performance manage- ment based on the data of the central enterprises listed companies in China from 2013 to 2014. Results show that widening the pay gap between executives and the executive team is contribute to improving the level of business performance, which can get a better enterprise management performance. At the same time, the pay gap between executives and employees in the central enterprises listed company is relate to the asset scale, capital structure, corporate profitability and industry char- acteristics. The executive team＇s pay gap in Central enterprises of the listed companies is also related to enterprise assets scale and profitability, hut has nothing to do with the asset structure.

关 键 词：薪酬差距 企业绩效 薪酬管理 高管薪酬 平均薪酬 

分 类 号：F272[经济管理—企业管理]