数字化转型与企业内部薪酬:薪酬结构视角的分析  

Digital Transformation and Internal Compensation of Enterprise:Analysis from Perspective of Compensation Structure

作　　者：王娇[1] Wang Jiao

机构地区：[1]首都经济贸易大学会计学院,北京100070

出　　处：《企业经济》2023年第10期52-62,共11页Enterprise Economy

基　　金：首都经济贸易大学研究生科技创新项目“市场激励型环境规制、管理层权力与企业环保投资”(项目编号:2022KJCX048)。

摘　　要：在共同富裕背景下,企业作为国民收入初次分配的主要参与主体,分析数字化转型对企业员工收入分配的影响已然是时代的重要议题。本文基于2007—2021年深沪A股上市企业样本,从薪酬结构视角考察数字化转型对企业内部薪酬的影响。研究结果表明:数字化转型不仅降低了经理人的薪酬业绩敏感性,也降低了普通员工的薪酬业绩敏感性,在这种情形下数字化转型扩大了企业内部薪酬差距;进一步检验发现,数字化转型导致激励薪酬的差距降低而保健薪酬的差距上升,且前者降低的幅度小于后者上升的幅度,进而导致企业内部薪酬差距扩大。研究结果不仅表明数字化转型具有监督治理作用,对企业业绩型薪酬契约制度产生部分替代效应,而且证实数字化转型催生了激励薪酬与保健薪酬的再平衡。研究结论为企业和政府从薪酬结构视角应对数字化转型加大企业内部薪酬差距提供了解决思路:一方面关注数字化转型的监督治理作用,积极推进企业数字化转型;另一方面关注薪酬结构下的薪酬差距成因,采取措施消弭内部薪酬不公平性。In the background of common prosperity,enterprises are the main participants in the primary distribution of national income,and it has been an important issue of the times to analyze the impact of digital transformation on the income distribution of enterprise employees.Based on the sample of A-share listed enterprises in Shenzhen and Shanghai from 2007 to 2021,this paper examines the impact of digital transformation on the enterprises internal compensation from the perspective of pay structure.The results show that digital transformation not only reduces the pay-performance sensitivity of managers,but also reduces the pay-performance sensitivity of ordinary employees.In this case,digital transformation expands the pay-gap within enterprises.Further tests show that digital transformation leads to a reduction in the incentive pay gap and an increase in the health-care pay gap,and the decrease of the former is smaller than the increase of the latter,which leads to the widening of the internal pay-gap.The results not only indicate that digital transformation has the role of supervision and governance,and has a partial substitution effect on the enterprise performance compensation contract system,but also confirm that digital transformation has promoted the rebalancing of incentive compensation and health-care compensation.Those conclusions provide ideas for enterprises and governments to deal with the increasing pay gap of digital transformation from the perspective of pay structure:on the one hand,they should pay attention to the supervision and governance role of digital transformation,and actively promote digital transformation;on the other hand,they should pay attention to the causes of pay-gap under the pay structure,and take measures to eliminate internal pay unfairness.

关 键 词：薪酬结构 监督与激励 薪酬业绩敏感性 薪酬差距 替代效应 

分 类 号：F272.92[经济管理—企业管理]