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高管行业薪酬差距与企业绩效关系的实证研究——基于权力与能力的视角

An Empirical Study on Relationship between Pay Gap of Executives in Different Industries and Corporate Performancein Perspective of Power and Ability
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摘要 选取2012—2020年深沪市A股上市公司披露数据,针对高管行业薪酬差距,从管理层权力和能力的角度进行考察,深入研究了高管行业薪酬差距的激励效果和作用机理,并基于产权性质这一影响因素进行了进一步分析。结果表明:整体来看,高管行业薪酬差距与企业业绩显著正相关;从结构上来看,高管行业薪酬差距与企业业绩呈现的显著正相关关系仅存在于正向薪酬差距部分,负向薪酬差距与企业业绩表现出显著负相关关系;从企业性质层面上看,正向薪酬差距的激励效果在非国有企业中更显著,负向薪酬差距的削弱效果则更弱,说明当今薪酬激励制度在非国有企业的实践运用中更有效。 This paper chooses the data disclosed by A-share listed companies in Shenzhen and Shanghai Stock Exchange from 2012 to 2020,investigates the pay gap of executives in different industries from the perspective of management power and ability,deeply studies the incentive effect and mechanism of the pay gap in senior management industry,and further analyses the influence factors based on the nature of property rights.The empirical results show that firstly,overall,the executive compensation gap is significantly positively correlated with corporate performance.Secondly,from the structural point of view,the significant positive correlation between executive pay gap and corporate performance only exists in the positive pay gap,while the negative pay gap has a significant negative correlation with corporate performance.Thirdly,from the perspective of the nature of enterprises,the incentive effect of positive pay gap is more significant in non-state-owned enterprises,while the weakening effect of negative pay gap is weaker,which shows that the incentive system is more effective in the practice of non-state-owned enterprises.
作者 赖茂涛 LAI Maotao(Minxi Vocational and Technical College,Longyan,Fujian 364000,China)
出处 《龙岩学院学报》 2021年第3期78-88,113,共12页 Journal of Longyan University
关键词 行业薪酬差距 企业业绩 管理层权力 管理层能力 industry pay gap enterprise performance management power management capacity
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