高管薪酬差距、公司成长性水平与创新投入

发布时间：2018-01-31 11:00

本文关键词： 高管薪酬差距创新投入成长性高新技术企业　出处：《财会通讯》2017年36期 　论文类型：期刊论文

【摘要】：本文选取2012-2015年创业板上市公司的数据为样本,基于锦标赛理论、行为理论及企业生命周期理论,考察了高管团队内部薪酬差距对企业创新投入的影响。研究表明,在全样本下,创业板上市公司高管团队内部薪酬差距与创新投入水平显著负相关。此外,本文利用成长性指数进一步对我国的创业板上市公司的样本进行分组研究发现,高成长性公司样本与低成长性公司样本中高管薪酬差距对创新投入的影响存在一定的差异:具体来讲,高成长性公司样本中高管薪酬差距与创新投入之间的负相关关系会进一步增强,而在低成长性公司样本中高管薪酬差距反而有利于企业的创新投入。
[Abstract]:This paper selects the data of gem listed companies from 2012-2015 as a sample, based on tournament theory, behavior theory and enterprise life cycle theory. This paper examines the effect of internal pay gap of executive team on enterprise innovation investment. The study shows that there is a significant negative correlation between the internal pay gap and innovation investment level in gem listed companies. In this paper, the growth index is used to further research the sample of gem listed companies in China. There are some differences between the high growth company sample and the low growth company sample on the impact of the high tube salary gap on innovation investment: specifically speaking. The negative correlation between the gap of high management salary and innovation investment will be further strengthened in the sample of high growth company, but in the sample of low growth company, it will benefit the innovation investment of enterprise.
【作者单位】：四川师范大学商学院;
【分类号】：F272.92;F273.1;F832.51
【正文快照】： 一、引言2016年11月27日,国家正式对外公布《关于完善产权保护制度依法保护产权的意见》,其中提到要提高专利权等知识产权侵权赔偿上限,鼓励企业进行创新投入并形成专利等创新产出,提高企业自主创新意识。国内外科技创新的理论与实践也表明,技术创新能力对于企业经营业绩的提

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