内部薪酬差距对企业慈善捐赠支出的影响  

Influence of Internal Pay Gap on Corporate Charitable Donation Expenditure

作　　者：刘庆龄[1] 汪惠玉 LIU Qingling;WANG Huiyu(School of Accounting,Anhui University of Finance and Economics,Bengbu 233030,China)

机构地区：[1]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《江苏海洋大学学报（人文社会科学版）》2020年第6期115-122,共8页Journal of Jiangsu Ocean University（Humanities & Social Sciences Edition）

基　　金：安徽省高校人文社会科学重点项目(SK2020A0048)。

摘　　要：薪酬差距对企业战略实施存在一定影响。以2011—2018年深证A股主板上市公司为样本,探究内部薪酬差距对企业慈善捐赠支出的影响及作用渠道。研究表明:企业内部薪酬差距正向促进了企业慈善捐赠支出,且这一影响在国有企业中更为显著;业绩在"薪酬差距—慈善捐赠"正向关系中发挥了部分中介效应,薪酬差距可以通过提高企业业绩进促进慈善捐赠支出的增加。The pay gap has a certain impact on the implementation of corporate strategy.This article uses 2011—2018 Shenzhen Stock A listed companies on the main board as a sample to conduct a regression analysis.It explores the impact of internal pay gaps on corporate charitable donation expenditures and the role of channels.The study finds that internal pay gaps are positively promoting corporate charitable donation expenditures.This effect is even more pronounced in state-owned enterprises.Further research found that performance played a part of the intermediary effect in the positive relationship of“pay gap—charitable donation”,and the pay gap can promote the increase of charitable donation expenditure by improving corporate performance.The conclusion of the study enriches the research on the path that the pay gap affects charitable donations,and provides some inspiration for companies to formulate pay systems and charitable donation strategies.

关 键 词：内部薪酬差距 企业业绩 慈善捐赠支出 中介效应 

分 类 号：F275[经济管理—企业管理]