高技术产业内外部薪酬差距与企业绩效间的关系研究

发布时间：2018-05-15 11:10

本文选题：高技术产业 + 高管团队　；参考：《江南大学》2015年硕士论文

【摘要】：高技术产业是中国产业结构转型期的新生力量,高技术产业绩效的提升及可持续发展无论对高技术产业本身还是整个国家而言,都具有重大意义。员工对促进高技术产业绩效起着举足轻重的影响,但是企业为获取人力资本对员工所支付的薪酬不等,由此形成的薪酬差距频频激发企业激励有效性、社会收入不公平等问题,已发展到白热化程度。为提升高技术产业企业绩效、实现社会公平,研究高技术产业企业薪酬差距与企业绩效的关系,十分必要且迫切。本文基于理论与文献总结—相关关系研究—实证检验—结果分析的逻辑框架对高技术产业企业内外部薪酬差距与企业绩效间的关系进行探究。首先在对基本概念界定的基础上,对已有研究薪酬差距与企业绩效关系的文献进行梳理和总结,剖析了锦标赛理论、行为理论、“权变理论”等理论的作用机制,并探究了相关因素在其中扮演的调节效应;其次,从企业内部高管团队、普通员工两个层级出发,挖掘企业内部不同层级员工间薪酬差距,以及企业内不同层级员工与企业外部行业、地区等薪资水平差距与企业绩效的关系;此外,密切关注企业权力结构、创新能力水平、企业性质等三个特色指标对企业内部薪酬差距与企业绩效的调节效应关系;最后,选用我国170家高技术产业上市公司2008-2013年的数据,运用面板数据模型进行检验以上所提假设。实证研究结果表明:(1)就高技术产业企业内部而言,高管团队间及其与普通员工间的薪酬差距均与企业绩效呈“倒U型”关系。(2)就企业外部而言,企业内部高管团队和企业外部行业、地区间薪资水平差距分别与企业绩效呈正相关、“倒U型”关系;普通员工和企业外部薪资水平差距与企业绩效的关系均呈负相关。(3)就调节效用而言,权力结构、创新能力水平对企业内部不同层级间的薪酬差距与企业绩效的关系起到调节效应,而企业性质仅对高管团队间薪酬差距与企业绩效关系起调节效应。依据实证结果,高技术产业企业应当加大对核心高级管理人员的长期激励、合理设置普通员工的薪酬水平、平衡不同层级的员工间薪酬差距,并且应当关注自身研发技术需求、调整企业管理者权力结构、深化国有性质企业改革。政府则需要合理采用宏观调控措施,防止薪酬“一刀切”带来的危害。
[Abstract]:The high-tech industry is a new force in the transition period of China's industrial structure. The promotion and sustainable development of high technology industry is of great significance to both the high technology industry itself and the whole country. The employees play an important role in promoting the performance of the high-tech industry, but the enterprise is supporting the employees for the acquisition of human capital. The salary gap has been developed to the degree of white hot. It is very necessary and urgent to study the relationship between the salary gap and the enterprise performance in high technology industry enterprises. With the literature review - the logical framework of the correlation study - the empirical test - the result analysis, the relationship between the internal and external compensation gap and the enterprise performance is explored. First, on the basis of the definition of the basic concepts, the literature on the relationship between the salary gap and the enterprise performance is reviewed and summarized. The mechanism of the theory of tournament theory, behavior theory, "contingency theory" and so on, and to explore the regulating effect of the related factors in it. Secondly, from the two levels of the internal management team and the ordinary employees, the compensation difference between the different levels of employees in the enterprise, and the different levels of employees and the enterprises outside the enterprise are excavated. In addition, we pay close attention to the relationship between the three characteristics of the enterprise power structure, the level of innovation ability and the nature of the enterprise on the adjustment effect between the internal compensation gap and the enterprise performance. Finally, the data of the 2008-2013 years of the listed companies of 170 high-tech industries in China are selected and the panel data are used. The model is used to test the above assumptions. The results of the empirical study show that: (1) in the interior of high-tech industries, the compensation gap between senior executives and their common employees has a "inverted U" relationship with the enterprise performance. (2) in terms of the external enterprise, the gap in the salary level between the internal executive team and the external industry of the enterprise is divided. Do not have a positive correlation with enterprise performance, "inverted U" relationship; the relationship between the average employee and the external salary level is negatively related to the relationship between the enterprise performance. (3) in terms of adjustment utility, the power structure and the innovation ability level play a regulatory effect on the relationship between the salary gap and the enterprise performance at different levels within the enterprise, and the nature of the enterprise is only. According to the empirical results, the high-tech industry enterprises should increase the long-term incentive to the core senior managers, set up the salary level of the ordinary employees reasonably, balance the salary gap between different levels of employees, and should pay attention to their own research and development technology needs and adjust the enterprises. The power structure of managers should deepen the reform of state-owned enterprises. The government needs to adopt macro control measures rationally to prevent the harm caused by "one size fits all".

【学位授予单位】：江南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272.92;F276.44

【参考文献】