薪酬差距与国资控股——基于国有控股上市公司的实证研究  

Salary Gap and State-owned Holding:An Empirical Research Based on the State-owned Holding Listed Company

作　　者：孙宁 SUN Ning(Department of Economics and Trade,Chuzhou Vocational and Technical College,Chuzhou 239000,China)

机构地区：[1]滁州职业技术学院经贸系,安徽滁州239000

出　　处：《宿州学院学报》2020年第1期24-28,共5页Journal of Suzhou University

摘　　要：选取2009-2017年中国沪深两市国资上市公司的数据,运用Stata 10.0和Excel 2003对相关变量进行描述性统计,并对国资控股比例与高管层内薪酬差距、高管与员工薪酬差距进行相关性检验及多元回归分析.实证研究发现:国资控股比例与薪酬差距正相关.实证研究结果表明,国资控股是国资控股公司薪酬差距持续扩大的重要影响因素,意味着,要想抑制国资控股公司持续扩大的薪酬差距,需要优化国资控股公司股权结构,适当降低国有股比例,实施产权多元化.This paper chooses the data of state-owned listed companies in Shanghai and Shenzhen Stock Exchanges from 2009 to 2017,uses Stata 10.0 and Excel 2003 to make descriptive statistics on relevant variables,and carries out correlation test and multiple regression analysis on the proportion of state-owned holding and the salary gap among executives and the gap between executives and common employees.Empirical research finds that the proportion of state-owned holding is positively correlated with the salary gap.The empirical results show that state-owned holding is an important factor affecting the continuous expansion of the salary gap of the state-owned holding compa-nies,which means that in order to restrain the continuous expansion of the salary gap of the state-owned holding companies,it is necessary to optimize the ownership structure of the state-owned holding companies,reduce the proportion of state-owned shares appropriately,and implement the diversification of property rights.

关 键 词：高管层内薪酬差距 高管与员工薪酬差距 国资控股 

分 类 号：F233[经济管理—会计学]