摘要
薪酬水平和薪酬结构是高管团队薪酬设计的两个基本方面。高管团队内部的薪酬差距是薪酬结构设计中一个重要的组成部分。从理论上看,薪酬差距对企业绩效具有正反两方面的影响。本文以中国制造业上市公司2015年的数据进行实证研究发现,绝对薪酬差距与企业绩效之间存在U型关系,而相对薪酬差距对企业绩效的影响统计上不显著。
The salary design of top management can be divided into two aspects： the level and structure of salary. The pay gap in executive management team is a important part of the structure of compensation. From a theoretical perspective, the pay gap has positive and negative effects on enterprise performance. In this paper, based on Chinese Manufacturing Listed Companies in 2015 data, the empirical study found that there is the U relationship between the absolute pay gap and corporate performance, and the influence of relative pay gap on corporate performance is not statistically significant.
出处
《理论观察》
2016年第12期79-82,共4页
Theoretic Observation
关键词
高管团队
薪酬差距
企业绩效
top management team
pay gap
firm performance
