薪酬外部不公平性与非效率投资——基于社会比较理论的解释和经验证据

发布时间：2018-08-31 11:44

【摘要】：在高管薪酬体制扭曲现实背景和社会比较理论视角下,引入心理学和行为学研究成果,关注薪酬外部不公平性对高管心理感知及行为选择影响。研究发现,薪酬外部不公平易引发高管"黑嫉妒"心理,导致其寻求替代性补偿激励而增加非效率投资。这一现象在民营企业更为突出,主要是因国有企业报酬体系异化所致。宏观经济形势和公司所在地区对薪酬外部不公平性与非效率投资之间关系有显著调节作用。研究还发现受自我期望值、归因模式及注意力基础等因素影响,高管对薪酬外部公平性问题的心理感知存在显著性别差异,女性高管治理有助于缓解男性高管主导的"黑嫉妒"心理和抑制非效率投资。
[Abstract]:Under the distorted background of executive compensation system and the perspective of social comparison theory, this paper introduces the research results of psychology and behavior, and pays attention to the influence of compensation external unfairness on executives' psychological perception and behavior choice. The study found that external unfairness in compensation can lead to executives'"black jealousy", which leads them to seek alternative compensation incentives and increase inefficient investment. This phenomenon is more prominent in private enterprises, mainly due to the alienation of the compensation system of state-owned enterprises. The macroeconomic situation and the relationship between external unfairness of compensation and inefficient investment in the region of the company play a significant role in regulating the relationship. The study also found that there were significant gender differences in the psychological perception of the external fairness of compensation by the factors such as self-expectation attribution model and attention base. Female executive governance helps to ease male executives' dominance of "black envy" and discourage inefficient investment.
【作者单位】：中国矿业大学管理学院;
【基金】：国家社科基金资助项目(11BGL028) 高等学校博士学科点专项科研基金资助项目(20110095110003) 国家自然科学基金资助项目(71202113)
【分类号】：F272.92

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