高管-员工薪酬差距与企业创新——基于中国上市公司的经验研究  

Manager-Employee Pay Gap and Firm Innovation——An Empirical Research Based on Listed Companies in China

作　　者：江伟[1,2] 吴静桦 胡玉明[1,2] JIANG Wei;WU Jing-hua;HU Yu-ming(Accounting Department, Management School, Jinan University, Guangzhou 510632;Center for Management Accounting Research, Jinan University, Guangzhou 510632, China)

机构地区：[1]暨南大学管理学院,广东广州510632 [2]暨南大学管理会计研究中心,广东广州510632

出　　处：《山西财经大学学报》2018年第6期74-88,共15页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金面上项目(71572068)

摘　　要：考察了高管-员工薪酬差距扩大对于企业创新的影响。研究结果表明，高管-员工的薪酬差距越大，企业的创新质量越差，这种关系只存在于国有企业而不是民营企业。进一步研究发现，在央企和非高新技术国有企业中，高管-员工薪酬差距与企业创新质量之间的负相关关系有所增强；对于央企而言，在高管薪酬的透明度提高后，央企高管-员工薪酬差距与企业创新质量之间的负相关关系有所减弱。This paper examines the effect of manager-employee pay gap on firm innovation in China. The results show that, the larger the manager-employee pay gap is, the lower the innovation quality is, what only exists in SOE. Further evidence shows that, the negative relation between pay gap and innovation quality is stronger in central enterprises and non-hi-tech SOE. After the improve- ment of the transparency of executive compensation, the negative relevance between pay gap and innovation quality in central enter- prises has weakened.

关 键 词：高管-员工薪酬差距 企业创新 员工激励 团队合作 

分 类 号：F276[经济管理—企业管理]