女性董事、市场化进程与高管—员工薪酬差距

发布时间：2018-04-03 22:45

本文选题：女性董事　切入点：市场化进程　出处：《社会科学战线》2017年09期

【摘要】：文章以2008—2014年的A股上市公司为样本,实证分析了女性董事对高管—员工薪酬差距的影响机制,并结合当前中国的市场化环境,检验了市场化进程对于这种影响机制的调节效应。研究发现,女性董事的存在可以减小高管—员工薪酬差距,市场化进程的提高可以拉大高管—员工薪酬差距;同时市场化进程负向调节了女性董事对薪酬差距的抑制作用。此结论说明女性董事是影响高管—员工薪酬差距的重要因素,同时理清了与市场化进程的关系,为企业和政府通过董事会结构影响高管与员工的薪酬设计提供了可借鉴的实证依据。
[Abstract]:Taking A-share listed companies from 2008 to 2014 as a sample, this paper empirically analyzes the influence mechanism of female directors on the salary gap between executives and employees, and combines with the current market-oriented environment in China.The adjustment effect of market-oriented process on this kind of influence mechanism is tested.The study found that the existence of female directors can reduce the executive-employee pay gap, the increase of the market-oriented process can widen the executive-employee pay gap; at the same time, the market-oriented process negatively adjusts the female directors to restrain the pay gap.This conclusion shows that female directors are important factors that affect the pay gap between executives and employees, and the relationship between them and the process of marketization is clarified.It provides an empirical basis for enterprises and governments to influence executive and employee compensation design through board structure.
【作者单位】：河北经贸大学工商管理学院;
【基金】：河北省社会科学基金项目(HB17LJ004)
【分类号】：C913.68;F123.9;F272.92

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