员工增加价值分配水平对企业增加价值的影响研究

Research on the Influence of Employees' Value Added Distribution Level on Enterprise Value Added

激励理论认为对员工进行合理的激励能够使员工与股东的利益趋于一致,达到同时提高股东和员工利益的目的。增加价值理论认为企业的目标是最大化创造增加价值,企业将增加价值分配给员工是激励员工的有效手段。本文采用倾向得分匹配分析法实证研究了员工增加价值分配水平对企业增加价值的影响。研究结果表明,企业以最大化创造增加价值作为目标是合理的,企业分配给员工增加价值作为激励员工的手段是有效的。

The incentive theory thinks that the reasonable incentive for the employees can make the interests of the staff and the shareholders tend to be the same. Which can achieve the purpose of improving both the interests of shareholders and employees.Value Added theory considers enterprise's goal is to maximize the value of the creation of the enterprise, enterprises will distribute Value Added to employees as an effective means of motivating employees.This paper applies Propensity Score Matching to do an empirical research on the influence of Value Added distribution to staff on corporate Value Added.The results show that Value Added creation as corporate management goal is reasonable and Value Added distribution as a way to motivate key stakeholders is effective.