煤炭企业高管团队薪酬及年龄异质性与创新绩效  

Salary and Age Heterogeneity and Innovation Performance of TMT in Coal Enterprises

作　　者：郭德华 郭淑娟[1] 李旭思 GUO De-hua;GUO Shu-juan;LI Xu-si(School of Economics and Management,Taiyuan University of Technology,Jinzhong 030600,China)

机构地区：[1]太原理工大学经济管理学院,山西晋中030600

出　　处：《煤炭技术》2021年第12期225-227,共3页Coal Technology

基　　金：教育部人文社会科学研究规划基金(15YJA840014);山西省哲学社会科学规划课题(2019B051)。

摘　　要：以2015—2019年沪深A股煤炭上市企业为研究对象,使用DEA-BCC模型测度企业创新绩效,通过Tobit回归分析高层管理团队薪酬与企业创新绩效的关系,以及年龄异质性对这种关系的调节作用。研究结果表明:高管团队薪酬激励与创新绩效负相关,而年龄异质性对薪酬激励与创新绩效的关系有负向影响。研究建议:企业应科学设计高管激励契约组合,优化高管团队年龄结构,进而提升煤炭企业创新绩效。Taking Shanghai and Shenzhen A-share coal listed enterprises from 2015 to 2019 as the research ob jects,measures the innovation performance of enterprises by DEA-BCC model,and uses Tobit regression to analyze the relationship between top management team compensation and enterprise innovation performance,as well as the moderating effect of age heterogeneity on this relationship.The research finds that monetary compensation incentive has a negative correlation with innovation performance,while age heterogeneity has a negative impact on the relationship between monetary compensation incentive and innovation performance.The research suggests that enterprises should scientifically design executive incentive contract combination,optimize the age structure of senior management team,and then improve innovation performance.

关 键 词：煤炭企业 薪酬激励 年龄异质性 企业创新绩效 DEA 

分 类 号：F426.21[经济管理—产业经济] F272.92