摘要
薪酬激励一直以来都是企业管理中的一个重要课题。以企业高管与一般员工的薪酬差距为研究主题,以我国北京地区上市公司为例,对高管与一般员工薪酬差距对企业绩效的影响进行实证分析,探究两者之间的关系。研究发现:高管—员工薪酬差距与企业绩效之间不是完全的正相关或者负相关关系,企业绩效将随着薪酬差距的扩大先是上升然后下降;并且他们之间的关系也会因所在企业的产业性质和产权性质的差别而不同。
In recent years ,China's listed Corporation executives’ salary growth has aroused widespread concern in society. Based on the pay gap between senior executives and general staff as the theme ,with the cross section data of Listed Corporations in Beijing as the research sample ,an empirical analysis is made to explore the relationship of the pay gap ,which is between senior executives and the general staff ,and the performance of enterprises. We have found after this study that :The relationship of the pay gap and enterprise performance is not purely a linear relationship , but there exists an effective interval. With the salary gap expanding endlessly ,the enterprise performance is first increased and then decreased.And the relationship would change with the Industrial difference and the nature of enterprise .
出处
《科技和产业》
2015年第6期105-112,共8页
Science Technology and Industry
基金
北京知识管理研究基地资助
关键词
薪酬差距
企业绩效
锦标赛理论
行为理论
pay gap
enterprise performance
tournament theory
behavior
theory