内部薪酬差距合理性与会计盈余相关性——来自中国上市公司的经验数据

发布时间：2018-01-29 06:37

本文关键词： 内部薪酬薪酬制度高管权力会计盈余　出处：《技术经济与管理研究》2015年01期 　论文类型：期刊论文

【摘要】：文章基于2006-2012年我国上市公司高管和员工薪酬数据,对企业内部薪酬差距的合理性进行了分析,得出我国企业内部薪酬差距逐渐扩大,内部薪酬差距不合理性凸显的结论。通过采用实证分析的方法,发现会计盈余对企业内部薪酬差距合理性的影响。企业内部薪酬差距合理性可能由经营活动现金流量净额以及总应计共同影响,总应计又分为操控性应计和非操控性应计。经营活动现金流量净额正向影响企业内部薪酬差距合理性;操控性应计项目负向影响薪酬差距的合理性;而非操控性应计对企业内部薪酬差距合理性的影响并不显著。文章研究结果表明,企业进行盈余操纵时,损害了内部薪酬差距合理性,应该充分利用企业内控制度和外部独立审计对企业盈余操纵进行有效监督,进而维护企业内部薪酬差距合理性。
[Abstract]:Based on the compensation data of executives and employees of listed companies in China from 2006 to 2012, this paper analyzes the rationality of the internal salary gap in enterprises, and draws the conclusion that the internal pay gap of enterprises in China is gradually expanding. The conclusion of the irrationality of the internal pay gap. Through the use of empirical analysis method. It is found that the influence of accounting surplus on the reasonableness of internal salary gap of enterprises. The rationality of internal salary gap may be affected by net cash flow of operating activities and total accrual. The total accrual is divided into operational accrual and non-controlled accrual. The net cash flow of operating activities positively affects the rationality of internal salary gap. The reasonableness of the negative effect of the controlled accrual items on the pay gap; The effect of non-controlled accruals on the rationality of internal pay gap is not significant. The result of this paper shows that the internal pay gap is damaged when the enterprise manipulates earnings. We should make full use of the internal control system and external independent audit to supervise the earnings manipulation in order to maintain the rationality of the internal pay gap.
【作者单位】：中央财经大学会计学院;中国长城资产管理公司;
【基金】：教育部人文社会科学研究规划基金项目(11YJA630084)
【分类号】：F272.92;F224
【正文快照】： 一、引言随经济快速发展,天价高管薪酬已屡见不鲜,企业内部薪酬差距快速扩大。2008年金融危机后,社会各界关注并思考高管天价薪酬,质疑薪酬差距的合理性。孔子曾说过“不患贫而患不均,不患寡而患不安。盖均无贫,和无寡,安无倾。”公平的思想观念在我国民众中根深蒂固。合理的

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