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作 者:李志远 全晶晶 LI Zhi-yuan;Quan Jing-jing(School of Accounting,Guizhou Business College,Guiyang 550014,China;School of Business,Nankai University,Tianjin 300071,China)
机构地区:[1]贵州商学院会计学院,贵州贵阳550014 [2]南开大学商学院,天津300071
出 处:《经济问题》2022年第12期90-97,共8页On Economic Problems
摘 要:战略引导组织,机制是赋能,因此如何充分发挥人力资本在企业战略实施过程中的主体作用,对于企业战略转化为实际经济绩效至关重要。研究结果表明,企业战略激进程度越高,越可能采取关键员工薪酬补偿及员工社会责任作为激励机制,以减轻员工对于企业风险的担忧,诱使员工投入更多的专用性人力资本投资。但履行员工社会责任并不能够作为员工薪酬补偿的替代机制,经济限制情况下,企业会优先选择给予员工经济上的激励。企业战略激进程度引起的员工激励机制最终能够促使关键员工投入相应的专用性人力资本投资,进而转化为企业的经济绩效。The organization is guided by strategy and the mechanism is empowering.Therefore, how to give full play to the main role of human capital in the implementation of enterprise strategy is very important for the transformation of enterprise strategy into actual economic performance.The results show that the more aggressive the enterprise strategy is,the more likely it is to adopt key employee compensation and employee social responsibility as incentive mechanism to reduce employees’ concern about enterprise risk and induce employees to invest more specific human capital. However,fulfilling employees’ social responsibility cannot be an alternative mechanism for employees’ compensation.Under economic constraints,enterprises will give priority to giving employees economic incentives. The employee incentive mechanism caused by the degree of enterprise strategic radicalization can finally promote the key employees to invest in the corresponding specific human capital,and then transform into the economic performance of the enterprise.
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