公司内部薪酬差距与组织绩效关系的实证研究

An Empirical Study of Compensation Gap and Organizational Performance in the Company

学术界关于薪酬差距和组织绩效关系的研究主要有锦标赛理论和行为理论两个学派,这两种理论形成了争锋相对的观点。大部分学者主要分析了公司高管内部的薪酬差距和公司绩效的关系,却忽略了公司内部其他低级别的高管人员和普通员工的薪酬差距对公司绩效的影响。本文运用了我国2010—2013年沪深两市上市公司的数据,通过实证研究,检验了公司内部薪酬差距和公司绩效的关系。结果发现,我国上市公司高管内部的薪酬差距、其他高管和员工之间的薪酬差距都对公司绩效有正向影响作用,支持锦标赛理论,这对激励管理层提高公司绩效水平具有重要的启示。

There are two schools about tournament theory and behavior theory forming opposing viewpoint on research of compensation gap and organizational performance in Academia. Most scholars analysis the relationship between executives compensation gap and firm performance. But they ignore the impact of the compensation gap between the other low-level executives and ordinary workers on firm performance. This paper uses the data of listed companies in Shanghai and Shenzhen exchange from 2010 to 2013. We confirm the relationship between compensation gap and firm performance through the empirical research. We find that both executives＇ compensation gap and employees-other executives＇ compensation gap have a positive effect on firm performance. This conclusion supports the tournament theory. There is an important enlightenment of inspiring management to improve the level of firm performance.