家族企业薪酬差距对其企业成长性的影响研究

发布时间：2018-02-26 11:15

  本文关键词： 家族企业 薪酬差距 外部薪酬差距 企业成长 门限面板模型　出处：《湘潭大学》2017年硕士论文　论文类型：学位论文

【摘要】：改革开放以来,我国居民收入水平不断提高,职工薪酬水平也稳步增长。但随着市场经济的发展和经济体制改革的推进,在“效率优先,兼顾公平”的收入分配原则指导下,企业内部的薪酬差距不断扩大,无论是企业管理层内部还是管理人员与普通员工之间的薪酬差距均呈逐渐拉大趋势。不可否认的是,较为合理的企业内部薪酬差距能够有效地激励企业管理人员和普通员工,提高其工作积极性,对于提高企业成长性具有重要意义。但是,许多研究表明过高的薪酬差距容易引起低收入员工的负面情绪和反感,不利于组织成员的团结协作,损害企业凝聚力。当下,如何推进收入分配制度改革,提升消费需求对经济增长的拉动作用,缩小收入差距,已成为全社会广泛关注的焦点。企业收入分配改革是全社会分配制度改革的基础性工作,是收入分配改革的重点和难点。合理的企业内部薪酬差距不仅关系到企业经营绩效与企业成长,更关乎全社会的公平正义。另一方面,近三十年来,我国家族企业经历了十分迅速的发展过程,由于家族企业的特殊性,其在公司治理和薪酬管理上存在的问题更为突出。因此,本文以家族企业为研究对象,系统地考察了家族业内外部薪酬差距对于其成长性的影响,对于探讨企业薪酬差距的公平性、合理性及其对企业成长性的影响具有十分重要的现实意义。本文基于锦标赛理论、行为理论和企业成长理论框架,采用352家家族企业2011-2015年度的面板数据,通过构建门限面板模型考察了家族企业内外部薪酬差距对于企业成长性的影响,并对其相应的影响机理展开了理论分析。研究表明:(1)家族企业高管团队内部薪酬差距对于其企业成长性没有显著影响。家族企业作为以血缘关系和宗族信任为纽带构成的利益共同体,家族成员和高管人员的目标函数相对一致,相较于管理层内部的竞争,家族成员和高管团队中的团结与信任往往显得更为重要;(2)家族企业内部薪酬差距对企业成长性的影响主要反映在高管与普通员工之间的薪酬差距上,家族企业中高管与普通员工之间的薪酬差距对于企业成长性的提高具有显著的正向作用,但并不是简单的线性关系,而是存在倒U型关系,即存在较为明显的区间效应,门限面板回归的结果表明高管与普通员工之间的相对薪酬差距应保持在16.966倍至23.382倍之间;(3)家族企业高管的外部薪酬差距对于企业成长性的正向作用十分显著,其作用效果要强于内部薪酬差距对企业成长性的影响。这说明家族企业不仅应重视企业内部薪酬体系的设计,还应注重高级管理人员行业薪酬水平的动态调整,保证企业薪酬的内部公平性与外部竞争性。本文从家族企业视角考察了企业内外部薪酬差距对企业成长性的影响及其内在机理,是对已有研究的拓展和丰富,本文的研究为家族企业的薪酬制度设计提供了理论支持,具有较为重要的学术价值。针对家族企业内部治理和薪酬管理中所存在的一些问题和本文的研究结论,本文就家族企业内部治理、薪酬体系设计以及职业经理人市场流动机制的建立等提出了相应的政策建议,从而有利于提高家族企业的治理水平和成长能力,能够为家族企业的管理实践提供一定借鉴。
[Abstract]:Since the reform and opening up, China's rising income levels, the level of employee compensation is steadily increasing. But with the development of market economy and economic system reform, the "efficiency first, guiding principle of income distribution fairness", the pay gap within the enterprise continues to expand, whether the pay gap between enterprise internal management or of the management and staff were gradually widening trend. It is undeniable that the pay gap within enterprise more reasonable can effectively stimulate enterprises managers and ordinary employees, improve their work enthusiasm, has an important significance for improving the growth of enterprises. However, many studies have shown that the pay gap too easily to cause a negative emotion and resentment of low-income workers, unity and cooperation is not conducive to the members of the organization, damage the cohesion of the enterprise. At present, how to promote the reform of the income distribution system Lifting, pulling effect on economic growth in consumer demand, narrowing the income gap, has become the focus of attention of the whole society. The reform of enterprise income distribution is the basis of the reform of the whole social distribution system, is the key and difficult point in the reform of the income distribution gap. For the enterprise reasonable salary is not only related to the business performance and enterprise growth fairness and justice, more about the whole society. On the other hand, in the past thirty years, China's family enterprises has developed very rapidly, because of the particularity of the family business, which exist in corporate governance and management of the compensation problem is more prominent. Therefore, this paper takes the family enterprise as the research object, systematically. Effects of Family Business Internal and external compensation gap for the impact of growth, for fairness of salary gap between enterprises, rationality and its influence on the growth of enterprises is of great practical 鎰忎箟.鏈�鏂囧熀浜庨敠鏍囪禌鐞嗚�，

本文编号：1537784