企业薪酬公平容忍度的影响因素探析  

Influencing Factors and Effect of Equity Tolerance

作　　者：胡冬梅 陈维政 陈玉玲 Hu Dongmei;Chen Weizheng;Chen Yuling(School of Management,Xihua University,Chengdu Sichuan,610039,China;Business School,Sichuan University,Chengdu Sichuan,610046,China)

机构地区：[1]西华大学管理学院,四川成都610039 [2]四川大学商学院,四川成都610046

出　　处：《西南石油大学学报（社会科学版）》2023年第2期19-28,共10页Journal of Southwest Petroleum University(Social Sciences Edition)

基　　金：国家社会科学基金一般项目“中国与发达国家海外高层次人才竞争战略和移民政策比较研究”(19BGJ005)。

摘　　要：随着《中央管理企业负责人薪酬制度改革方案》的颁发,正确认识和科学衡量薪酬的公平合理性是企业经营管理急需解决的关键问题。公平容忍度是员工能接受的薪酬差距的最大限度。通过问卷调查和上市公司面板数据研究不同工作环境因素对公平容忍度的影响作用以及公平容忍度对企业绩效发挥正向作用的临界点,结果发现:员工与部门领导之间公平容忍度的临界值为57.17;员工与最高领导之间的公平容忍度临界值是305.12;上市公司员工与最高领导的公平容忍度临界值是454.69。研究还发现,公平容忍度受到行业、地区和职位层级等情境因素的影响,国企员工公平容忍度显著低于民企、外企员工公平容忍度。A correct understanding and scientific measuring of fairness and rationality of the compensation is a key issue that enterprise management needs to solve.This paper defines equity tolerance as the maximum of the pay gap that employees can accept.Through questionnaire survey and panel data of listed companies,we find out that industry characteristics,regions,job levels and other work environment factors have an impact on equity tolerance,and we confirm the critical point of the positive effect that equity tolerance exerts on enterprise performance.The critical value of equity tolerance of the pay gap between employees and department leaders is 57.17,and the critical value of fair tolerance between employees and top leaders is 305.12.Below this threshold,equity tolerance plays a significant positive role in promoting job performance;otherwise,it will play a significant negative role.The threshold value of equity tolerance of the pay gap of listed companies is 454.69.When it is lower than this critical value,equity tolerance has a positive effect on business income and a negative impact on operating income otherwise.

关 键 词：公平容忍度 企业绩效 营业收入 净利润 薪酬差距 

分 类 号：F270[经济管理—企业管理]