摘要
本文利用一家国有企业职工教育、职位特征与薪酬数据,探讨国有企业薪酬支付在多大程度上考虑了职工教育与职位特征。结果发现:职工学历、职称、工龄与行政级别对职工薪酬有显著正向影响,学历越高、职称越高、工龄越长以及行政级别越高,职工薪酬越高;不同岗位的职工薪酬存在显著差异,管理层薪酬显著较高,行政、财务人员薪酬次之,而生活后勤服务人员的薪酬最低,这说明国有企业薪酬支付更多考虑了学历、职称、工龄与行政级别等因素,使部分岗位薪酬支付偏离了岗位价值贡献程度。
Compensation is the income of staff,but also the cost of corporate.The researchers often use data from either Urban Household Survey of the National Bureau of Statistics or Chinese Residents' Income Distribution Survey Project,to study the effect of education on income in macroscopic or individual level.Differentiated with these,we do the research by using related information on employee compensation and education of a certain state-owned company in firm level.The results indicate that:education,job title,experience and administrative ranks have a significantly positive relation with compensation,namely,the higher the education,the longer the years of service and the higher the title and administrative ranks,the more compensation the employee gets;the difference between different positions' compensation is significant,in particular,managers get the highest compensations,followed by the executives and financial staffs,and the support crew get the lowest.The above analysis shows that state-owned enterprise considers factors such as education,title,experience and administrative ranks when paying compensations,resulting in some positions' payments deviating from value of their contributions.This paper can help us have some insights into the formation mechanism of compensation and provide micro level empirical evidence on literatures of return to education as well.
出处
《中南财经政法大学学报》
CSSCI
北大核心
2015年第1期116-124,共9页
Journal of Zhongnan University of Economics and Law
基金
国家自然科学基金面上项目"公司职工薪酬成本的影响因素
产出效应与控制策略研究"(71172221)以及"风险信息披露
风险感知与资本市场风险识别行为"(71472188)
教育部新世纪优秀人才支持计划(2012)
财政部会计领军(后备)人才计划(2007)
中南财经政法大学融通型拔尖创新人才培养项目"公司职工薪酬收入占比降低了吗?"(2012RT07)