高管—员工薪酬差距与企业高质量发展——外部公平的调节作用  

Executive-employee Pay Gap and High-quality Development of Enterprises:The Moderating Effect of External Equity

作　　者：周鸿勇 谭森森 陈婧 ZHOU Hongyong;TAN Sensen;CHEN Jing(Business School,Shaoxing University,Shaoxing,Zhejiang 312000;Shaoxing Urban Investment Construction and Development Group Co.,Ltd,Shaoxing,Zhejiang 312000)

机构地区：[1]绍兴文理学院商学院,浙江绍兴312000 [2]绍兴市城投建设开发有限公司,浙江绍兴312000

出　　处：《绍兴文理学院学报》2024年第1期66-76,共11页Journal of Shaoxing University

基　　金：浙江省软科学研究计划重点项目“长三角科技创新共同体的构建路径与运行保障机制研究”(2021C25014)。

摘　　要：合理的薪酬差距能够激励企业内部成员,是微观层面能够为企业高质量发展提供有效助益的重要因素。利用2016—2021年上市公司相关数据进行实证研究,结果发现高管—员工薪酬差距与企业高质量发展之间呈现倒U型关系,最佳薪酬差距约为20倍;员工薪酬外部公平对二者关系起到显著的负向调节作用,即外部公平程度的提高会削弱上述倒U型关系。这一结果表明适度的薪酬差距将会推动企业实现高质量发展,而薪酬差距过高则会导致相反的作用,并且企业提高员工薪酬竞争力可以缓解这一负面作用。因此,企业既需要关注内部薪酬差距的设置,又要定期进行薪酬调查以保证薪酬的外部竞争力。An appropriate salary gap can motivate the internal members of the enterprise,which is an important factor that can provide effective assistance for the high-quality development of the enterprise at the micro level.This paper conducts an empirical study based on the relevant data of listed companies from 2016 to 2021.The regression result shows that there is an inverted U-shaped relationship between executive-employee pay gap and high-quality development of enterprises,with the optimal compensation gap being about 20 times;employees’external equity of compensation has a significant negative moderating effect on the above relationship,that is,the improvement of external equity will weaken the inverted U-shaped relationship.This result indicates that a moderate pay gap will promote the high-quality development of enterprises,while an excessively high pay gap will have the opposite effect,and enterprises can alleviate this negative effect by improving the competitiveness of employees’salaries.Therefore,enterprises need to pay attention to the setting of internal pay gaps and conduct regular salary surveys to ensure the external competitiveness of the compensation.

关 键 词：高管—员工薪酬差距 高质量发展 薪酬外部公平 

分 类 号：F272.92[经济管理—企业管理]