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摘要：近些年来，我国经济市场化程度不断提高，信息披露不断完善。上市公司披露的高管薪酬差距并无一致规律。而薪酬差距是制定薪酬制度的重要内容，探究高管薪酬差距是否能对高管进行有效激励这一问题，对制定合理的薪酬制度具有重要意义。本文选择沪、深两市A股上市公司为样本，通过理论分析提出假设，构建多元线性回归模型验证企业内部薪酬差距与公司绩效之间的关系，结果表明：企业内部高管薪酬加大将有利于提升企业未来业绩。对不同产权性质企业分开研究后发现，在国有企业薪酬差距与企业绩效呈负相关关系，支持公平理论；在非国有企业薪酬差距与企业绩效呈正相关关系，依然支持锦标赛理论。25710
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毕业论文关键词：内部薪酬差距；公司绩效；国有企业
The Effect of Wage Dispersion on Firm Performance
Abstract: In recent years, China's economic market-oriented degree of continuous improvement, economic development more prosperous, continuous improvement of information disclosure. There is no uniform law on the pay gap between executives disclosed by listed companies. The wage dispersion is an important part of the development of the remuneration system, and it is of great significance to explore whether the executive pay gap can effectively stimulate the executive and make a reasonable salary system. In this paper, the listed companies in Shanghai and Shenzhen are selected as the sample. The relationship between the internal salary gap and the performance of the firm is verified by the theoretical analysis. The results show that the internal executive compensation Increase will help to enhance the future performance of enterprises. It is found that there is a negative correlation between the pay gap of state-owned enterprises and firm performance, and the theory of fairness is supported. The pay gap between non-state enterprises and firm performance is still related to the theory of tournament.
Key words: Internal wage dispersion ; Company performance ; State-owned company
目 录
摘要 1
关键词 1
Abstract 1
Key words 1
一、 引言 1
二、 文献综述 2
(一) 薪酬差距对企业绩效影响的理论研究 2
(二) 薪酬差距对企业绩效影响的实证研究 3
三、 研究设计 3
(一) 研究假设 3
1. 薪酬差距与企业绩效 3
2. 不同股权性质下的薪酬差距与企业绩效 4
(二) 样本选择和数据来源 4
(三) 变量定义 4
1. 被解释变量 4
2. 解释变量 4
3. 控制变量 5
(四) 模型设定 5
四、 实证检验结果及分析 5
(一) 描述性统计 6
(二) 相关性分析 7
(三) 回归结果及分析 8
(四) 稳健性检验 9
五、 研究结论与政策建议 10
(一) 研究结论 10
(二) 政策建议 11
致谢 11
参考文献 12
上市公司内部高管薪酬差距对企业绩效的影响研究
一、 引言