红色文化与企业内部薪酬差距——基于革命老区视角的检验  

Red Culture and Enterprises Internal Pay Gap: A Test from the Perspective of the Old Revolutionary Base Areas in China

作　　者：余威 张春莹 何鑫萍[3] YU Wei;ZHANG Chun-ying;HE Xin-ping(Ningbo University, Ningbo 315211;Xiamen University, Xiamen 361005;Hangzhou Dianzi University, Hangzhou 310018, China)

机构地区：[1]宁波大学商学院/中国非公有制经济研究院,浙江宁波315211 [2]厦门大学管理学院,福建厦门361005 [3]杭州电子科技大学会计学院,浙江杭州310018

出　　处：《当代财经》2019年第10期83-94,共12页Contemporary Finance and Economics

基　　金：国家自然科学基金面上项目“宗族文化与公司财务行为：基于族谱与姓氏视角的研究”(71772155);浙江省教育厅科研项目“传统家文化对国有企业财务行为的影响研究”(Y201840426)

摘　　要：利用2007—2017年沪深A股非金融上市公司数据,结合企业注册地为革命老区的具体情境,考察红色文化对企业内部薪酬差距的影响。研究发现,红色文化能缓解管理层与普通员工之间的薪酬差距,且这一效应在民营资本控股、内部监督力量薄弱及外部竞争匮乏的企业中更明显。拓展检验发现,企业注册地的“革命榜样”与董事长的革命老区成长经历能够促进红色文化的作用效果。由此说明,“榜样”与“教育”是红色文化发挥作用的两条路径。研究结论拓展了财务学视角的文化因素研究内涵,揭示了隐藏在“革命老区”背后文化因素的公司治理作用。By making use of the data of the A-share non-financial listed companies in Shanghai and Shenzhen Stock Exchanges from 2007 to 2017 and considering the specific situations of the terprises which are registered in the Old Revolutionary Base Areas, this paper investigates the influence of the red culture on the internal pay gaps of enterprises. The findings show that the red culture can alleviate the pay gap between the management and the ordinary employees, and this effect is more significant in the enterprises controlled by private capitals, or having weaker internal supervision power, or being short of external competition. The result of the extended test also reveals that the urevolutionary examples of the registration place and the growth experience of the chairman of the board at the old revolutionary base area can positively promote this effect of the red culture. This shows that “model” and “education” are two paths for the red culture to play its role. The research conclusion expands the research connotation of cultural factors from the perspective of finance, and reveals the corporate governance role of cultural factors hidden behind the “Old Revolutionary Base Areas”.

关 键 词：革命老区 红色文化 薪酬差距 公司治理 地形起伏度 

分 类 号：F275.5[经济管理—企业管理]