管理层背景特征、薪酬激励与企业竞争力

发布时间：2018-07-06 11:48

本文选题：管理层背景特征 + 竞争优势　；参考：《江西财经大学学报》2017年06期

【摘要】：作为市场经济的主体,如何保持自身的优势是全球化背景下国有企业尤为关注的问题。企业竞争力不仅反映了企业未来发展水平,更是国家经济整体实力的重要体现。选取2013—2015年我国沪深A股国有上市公司为研究样本,实证检验管理层背景特征与企业竞争力之间的关系,并引入现金激励和股权激励两种不同激励方式,检验激励机制的调节效应。研究发现:当管理层规模、平均年龄越大、男性管理者占比越大、学历水平越高时,管理层竞争优势越明显,企业竞争力越强。同时,薪酬激励中的现金激励方式具有显著的正向调节效应,股权激励方式的调节作用难以充分发挥。
[Abstract]:As the main body of market economy, how to maintain its own advantages is a special concern for state-owned enterprises under the background of globalization. The competitiveness of enterprises not only reflects the level of future development of enterprises, but also reflects the overall strength of national economy. From 2013 to 2015, the state-owned listed companies of Shanghai and Shenzhen A-shares are selected as the research samples to test the relationship between the background characteristics of management and the competitiveness of enterprises, and to introduce two different incentive methods: cash incentive and equity incentive. Examine the regulatory effects of the incentive mechanism. It is found that when the management level is larger and the average age is larger, the proportion of male managers is larger, and the educational level is higher, the competitive advantage of management is more obvious, and the competitiveness of enterprises is stronger. At the same time, the cash incentive in salary incentive has significant positive adjustment effect, and the regulating effect of equity incentive is difficult to give full play.
【作者单位】：安徽财经大学会计学院;
【基金】：国家自然科学基金项目“高管激励与资本结构动态调整”(71540004) 安徽省高校人文社会科学重点研究项目“产权性质、高管货币薪酬激励与债券风险溢价”(SK2017A0438) 安徽财经大学研究生科研创新基金项目“媒体监督、薪酬激励与银行风险”(ACYC2016189)
【分类号】：F271;F272.92

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