高管-员工薪酬差距与企业绩效关系研究  

Research on the Relationship between Executive's and Employees' Compensation Dispersion and Firm Performance

作　　者：雷振华[1] 陈建华[1] 肖东生[1] 唐洋[1] 

机构地区：[1]南华大学管理学院,湖南衡阳421001

出　　处：《嘉应学院学报》2017年第10期38-42,共5页Journal of Jiaying University

基　　金：湖南省教育厅科研重点项目(17A191);2017年湖南省哲学社会科学基金项目(17YBA338)

摘　　要：引入企业生命周期理论,选取我国沪市、深市制造行业A股上市公司2012-2015年间的数据进行分析,运用现金流综合法对样本企业进行生命周期划分,实证研究高管-员工薪酬差距与企业绩效的具体关系,研究结果表明:处于成长期与成熟期的制造业A股上市公司高管-员工薪酬差距与企业绩效呈正相关,衰退期高管-员工薪酬差距与企业绩效呈负相关,需从薪酬激励战略及薪酬制度设计两个层面探讨应对策略。In order to empirically research the specific relationship between executives and employees＇compensation dispersion and firm performance, this paper introduces the theory of enterprise life cycle and selects the data of the A- share listed companies in China＇s Shanghai and Shenzhen manufacturing industries from 2012 to 2015 to carry out the analysis, applying the comprehensive method of cash Hows to divide the life cycles of these sample enterprises.The research results show that the executives and employees＇compensation dispersion was positively correlated to the firm performance in the manufacturing sector where the A-share listed companies were under the growing and mature period; while in the recession period’they were negatively correlated.Then,it discusses the solutions from the aspects of salary incentive strategy and salary system design.

关 键 词：薪酬差距 企业绩效 高管 员工 

分 类 号：F275.4[经济管理—企业管理]