后金融危机时代薪酬差距激励效应研究述评  

A Research Review on Incentive Effect of Pay Gap in Post-financial Crisis Period

作　　者：宋文洋[1] 李海萍[2] 

机构地区：[1]山东师范大学商学院 [2]北京石油化工学院经济管理学院

出　　处：《财会通讯（下）》2017年第5期120-125,共6页Communication of Finance and Accounting

基　　金：教育部人文社会科学青年基金项目"董事会控制行为选择及效果研究:考虑经理层的行为反应和制度约束"(项目编号:12YJC630088)的阶段性研究成果

摘　　要：本文梳理了金融危机之后薪酬差距研究领域的最新研究成果,对其进行述评,并对未来研究脉络和方向提出展望。在后金融危机时期,认为相关研究在薪酬差距对绩效的激励及对高管行为的影响等方面有了较为显著的进展,研究视角和思路显著拓宽,已从探索激励机制的结果扩展到探索激励过程阶段,对企业绩效激励结果的研究中,所讨的激励的绩效形式更多元,调节激励效应的情境因素更多样,对薪酬差距的影响因素研究更加深入。This paper reviews the latest research progress of incentive effect on pay gap after the financial crisis in 2008,and suggests the prospect of the future research.Generally,in post-financial crisis period,the research findings of incentive effect on the pay gap have been emerging,including incentive effect on performance and the effect on executive behavior.Research ideas and perspectives are significantly expanded,the exploration of the process of incentive motivation has been focused,the more forms of performance and the more situation elements in the incentive mechanism of pay gap,and the more determinant factors of pay gap have been discussed.

关 键 词：薪酬差距 锦标赛激励 企业绩效 

分 类 号：F272.92[经济管理—企业管理]