高管薪酬差距对企业数字化转型的影响研究  

Research on the Impact of Executive Pay Gap on Enterprise Digital Transformation

作　　者：牛彪 于翔[2] 丁亚楠 陶云清 NIU Biao;YU Xiang;DING Yanan;TAO Yunqing(Chinese Academy of Fiscal Sciences,Beijing,China;Nankai University,Tianjin,China;Beijing Wuzi University,Beijing,China;Peking University,Beijing,China)

机构地区：[1]中国财政科学研究院 [2]南开大学商学院 [3]北京物资学院会计学院 [4]北京大学国家发展研究院 [5]北京大学数字金融研究中心

出　　处：《管理学报》2024年第7期982-991,共10页Chinese Journal of Management

基　　金：国家社会科学基金资助项目(18BGL045)。

摘　　要：基于2007~2021年中国沪深A股上市公司数据,实证检验高管薪酬差距对企业数字化转型的影响效果。研究发现:高管团队的薪酬差距类型与企业数字化转型的关系存在显著差异,其中垂直薪酬差距与外部薪酬差距对企业数字化转型具有显著促进作用,水平薪酬差距对企业数字化转型具有显著抑制作用。进一步检验发现:外部环境包括行业竞争程度、地区信任水平和环境不确定性,对高管薪酬差距与数字化转型的关系产生调节效应;企业属性包括产权性质、科技属性以及竞争战略,对高管团队薪酬差异与企业数字化转型的关系产生异质性影响。Based on the data of Shanghai and Shenzhen A-share listed companies in China from 2007 to 2021,this study constructs and tests the role of executive pay gap on enterprise digital transformation and its role scenario.The research shows that there is a significant difference between the type of pay gap of the executive team and the enterprise digital transformation,in which the vertical pay gap and the external pay gap have a significant promoting effect on the enterprise digital transformation,and the horizontal pay gap has a significant inhibiting effect on the enterprise digital transformation.The results show that the external environment,including the level of industry competition,regional trust and environmental uncertainty,has a moderating effect on the relationship between executive team pay gap and digital transformation.Corporate attributes,including property rights,technological attributes and competitive strategies,have a heterogeneous impact on the relationship between executive team pay gap and corporate digital transformation.

关 键 词：企业数字化转型 薪酬差距 高管团队 激励效应 战略变革 高质量发展 

分 类 号：C93[经济管理—管理学]