平均薪酬、薪酬差距对企业未来业绩的影响——来自制造业上市公司的经验数据

Effect of Average Salary and Salary Difference on Enterprises Future Performance:An Empirical Data from Manufacturing Listed Companies

选取A股制造业上市公司2012—2015年的相关数据为研究样本,通过建立线性回归模型,评价平均薪酬、薪酬差距对企业第二年经营业绩的影响。结果表明,企业高管平均薪酬、员工平均薪酬均和企业第二年的经营业绩正相关,较高的平均薪酬能够促进企业未来业绩的提升。同时企业高管之间的薪酬差距、高管与员工的薪酬差距也和企业第二年的经营业绩正相关,较大的薪酬差距同样能够促进企业未来业绩的提升。研究还发现,企业在制定薪酬政策时不能仅局限于当期的激励效果,更要体现持续激励的效果,注重企业经营业绩的可持续发展。

By taking related data of manufacturing-listed companies in 2012-2015 as studied sample,evaluate effect of average salary and salary difference on the next year＇s business performance after building linear regression model.The results show that average salary of senior managers and average salary of staff is positive correlation to the next year＇s performance,higher salary can improve the future enterprise＇s performance.Meanwhile,salary difference among senior managers and among employees also can improve the performance;big difference has the same effect.The research found that the salary policy can＇t be confined to the current arousal effect,but for the persistent effect,should pay more attention to sustainable development of performance.