摘要
近年来国企的"天价薪酬"屡屡曝光,国企在职消费再度成为学界关注的热点。以2010年沪深A股国有上市公司为样本,通过实证研究,发现现金分红可以有效的抑制国企在职消费。从外部环境来看,市场化进程与在职消费存在显著负相关关系。进一步研究发现,市场化进程越高,现金分红对国企在职消费的抑制作用越强。
With the repeated exposure of"ultra high compensation"in state-owned enterprises,the research of non-pecuniary compensation is becoming the concerned issues of academic circles. Using data on China’s A share listed state-owned enterprises in 2010,the empirical research in this paper shows that cash dividend could inhibit the non-pecuniary compensation in state-owned enterprises. From the perspective of external environment,the process of marketization has a significant negative correlation with non-pecuniary compensation. Further studies show that with the development of the process of marketization,the cash dividend has a more inhibitory effect on non-pecuniary compensation of state-owned enterprises.
出处
《中南财经政法大学研究生学报》
2012年第2期38-45,72,共9页
Journal of the Postgraduate of Zhongnan University of Economics and Law
关键词
市场化进程
现金分红
在职消费
国有企业
Process of Marketization
Cash Dividend
Non-pecuniary Compensation
State-owned Enterprises