企业内部薪酬差距与薪酬分配效率关系研究——兼论职工薪酬准则(2014)的影响  

The Relationship Study between Internal Pay Gap and Salary Distribution Efficiency

作　　者：姚王信[1] 江亮 YAO Wang-xin;JIANG Liang(Anhui university,Hefei 230601,China)

机构地区：[1]安徽大学商学院

出　　处：《山东工商学院学报》2019年第4期70-83,共14页Journal of Shandong Technology and Business University

基　　金：国家社会科学基金项目“创新要素投资有效性评价及其与知识产权融资绩效的关系研究”(16BGL056)

摘　　要：以宏观收入分配的公平与效率的关系问题作为切入点,以我国2011-2017年A股上市公司作为研究样本,验证了现阶段我国微观企业内部薪酬差距与薪酬分配效率之间的关系。研究结果表明,内部薪酬差距,包括高管内部薪酬差距和高管与普通员工之间的薪酬差距对企业薪酬分配效率均具有正向的激励作用,即扩大企业内部薪酬差距可以显著提高薪酬分配的效率,从而支持了竞赛理论的观点。此外还从职工薪酬准则(2014)的颁布实施出发,发现新准则的颁布实施对高管内部薪酬差距的激励效应不具有显著的调节作用,却可以通过高管与员工之间的薪酬差距对企业薪酬分配效率产生负向的调节作用。Taking the relationship between fairness and efficiency of macro income distribution as the starting point,this paper validates the relationship between the internal pay gap and the efficiency of salary distribution in China's micro-enterprise in the 2011-2017 as a research sample.The results show that the internal pay gap,including the internal compensation gap between executives and the pay gap between executives and ordinary employees,has a positive incentive effect on the efficiency of enterprise compensation distribution,which means that expanding the internal pay gap can significantly improve the efficiency of salary distribution,which supports the view of competition theory.In addition,starting from the promulgation and implementation of the Staff Compensation Criterion (2014),it is found that the promulgation and implementation of the new standards does not have a significant regulatory effect on the incentive effect of the internal pay gap of executives,but can have a negative adjustment effect on the efficiency of the compensation distribution of enterprises through the pay gap between executives and employees.

关 键 词：薪酬激励 薪酬差距 薪酬分配效率 收入分配 

分 类 号：F279.23[经济管理—企业管理]