团队激励与团队绩效——来自中国足球超级联赛的经验证据  

Team Incentive and Team Performance:Evidence from the Games by China Football Association Super League

作　　者：李翔 张晗 胡曼婷 刘旭 Li Xiang

机构地区：[1]南京财经大学会计学院,210046 [2]南京地铁集团有限公司,210008 [3]南京大学会计学系,210093 [4]江苏省国金资本运营集团有限公司,210019

出　　处：《会计研究》2020年第12期113-124,共12页Accounting Research

基　　金：国家社会科学基金一般项目(20BJY028);江苏省社会科学基金一般项目(20GLB010)的阶段性成果。

摘　　要：本文以2014年-2018年的中国足球协会超级联赛的全部比赛为研究对象,实证研究了团队激励是否以及如何影响团队绩效的理论命题。传统的激励理论多关注个人激励机制对组织业绩的影响,但对需要深入合作的团队应当如何激励,缺乏必要和充分的关注。深入研究团队激励的研究命题,在当前企业组织"平台化"趋势的时代背景下,显得必要且迫切。本文研究结论发现:(1)团队激励制度能够显著提高团队绩效,激励强度与团队绩效正相关;(2)团队激励制度能够提升团队合作水平、努力程度,从而提升团队绩效;(3)相对于团队中较强的成员,团队激励制度对团队中能力较弱的成员发挥更为显著的激励作用;(4)当团队成员能力差异较小时,团队激励制度对团队绩效的正向作用更为显著。本文对深入理解团队激励制度对于团队绩效的作用机制提供了经验证据,可为企业在相应情境下开展团队激励实践提供借鉴。This paper uses the games organized by China Football Association Super League from 2014 to 2018 as sample and analyzes the theoretical issue whether and how team incentive influences team performance.The traditional incentive theory pays more attention to the role of individual incentive system rather than that of team incentive system,and it lacks necessary and sufficient attention to how to motivate further cooperation teams.Under the current era background of"platform"trend of enterprise organization,it is necessary and urgent to deeply study the research topic of team motivation.The conclusions of this paper are as follows:(1)team incentive can significantly improve team performance,and the incentive strength is positively correlated with team performance;(2)team incentive system canimprove the level of teamcooperation and effort, soas to improve teamperformance;(3)compared with the more capable team members,the team incentive system plays a more significant role in motivating the less capable team members;(4)the positive effect of team incentive system on team performance is more significant when the differences of team members’ capability are smaller.This paper provides empirical evidence for a deeper understanding of the influencing mechanism of team incentive system on team performance,and can provide reference for enterprises to implement team incentive practice in the corresponding context.

关 键 词：团队激励 团队绩效 网络组织 平台化企业 

分 类 号：F272.92[经济管理—企业管理] G843[经济管理—国民经济]