高管正向外部薪酬差距对企业R&D国际化覆盖国家差别化的影响  

The Influence of Executives’Positive External Compensation Gap on the Enterprises’Coverage Differentiation of R&D Internationalization

作　　者：刘雯赫 李自杰[1] 李雅婷 Liu Wenhe;Li Zijie;Li Yating(Business School,University of International Business and Economics,Beijing 100029,China)

机构地区：[1]对外经济贸易大学国际商学院,北京100029

出　　处：《技术经济》2020年第7期147-158,共12页Journal of Technology Economics

基　　金：国家自然科学基金面上项目“中国跨国企业的可持续外派管理与多层次绩效研究:基于能力-动机-机会理论框架”(71872043)。

摘　　要：以2009-2018年中国沪深两市开展R&D国际化的上市公司为样本,探讨了高管正向外部薪酬差距如何影响企业R&D国际化覆盖国家的差别化问题,同时还检验了高管海外经历以及政府补助这两个内外部的影响因素对上述关系的调节作用。研究发现,高管外部薪酬高于行业平均水平时,该薪酬差距越大,企业更偏向于在科技发达国家进行R&D国际化;高管海外经历和剔除与科技创新无关部分的政府补助均对上述关系起到正向调节作用。Taking 2009—2018 listed companies in Shanghai and Shenzhen stock markets which carried out R&D internationalization as a sample,this paper discusses how executives’positive external compensation gap affects the enterprises’coverage differentiation of R&D internationalization,and also tests the moderating effect of executives’overseas experience and government subsidies on the above relationship.It is found that when executives’external compensation is higher than the industry average,executives’external compensation gap has a significant promotion on the preference to carry out R&D internationalization in technologically developed countries;executives’overseas experience and government subsidy excluding the irrelevant part of technological innovation have a positive moderating effect on the relationship above.

关 键 词：高管正向外部薪酬差距 R&D国际化覆盖国家差别化 高管海外经历 政府补助 

分 类 号：F272.3[经济管理—企业管理]