季节波动视角下普通员工薪酬与旅游企业绩效关系——基于中国上市公司经验数据的实证研究

Relationship Between Employee Compensation and Tourism Company Performance from the Perspective of Seasonal Fluctuation——Based on Empirical Data of China's Listed Companies

"旅游+"的兴起,带动了旅游行业在国家层面上新的发展浪潮。选取2010—2015年沪深两市A股的旅游类上市企业为样本,利用多元回归分析研究了季节波动调节下普通员工薪酬对企业绩效的影响。研究结果表明:(1)加强普通员工薪酬激励有助于提升企业的绩效水平。(2)季节波动具有弱负向调节效应,但不改变员工薪酬与企业绩效之间正向关系。(3)淡季的薪酬激励效应对企业绩效的提升更加明显。

The rise of ＇Tourism ＋ ＇ stimulates the new development wave of the tourism industry at the national level. Based on the data from 15 listed tourism companies （Sourced from The Index of Industrial Classification of Listed Companies） collected between 2010 and 2015, regression analysis was used to study how seasonal fluctua- tion regulates the relationship between employee compensation and company performance. The results show that： （ 1 ） Strengthening the staff salary incentive is helpful to improve company performance level ; （2） Seasonal fluc- tuation has a weak negative regulation effect, and does not change the positive relationship between employee compensation and company performance; （3） The salary incentive effect in the off-season is more apparent to the promotion of company performance.