本文關(guān)鍵詞： 上市公司 經(jīng)理人人均薪金 基尼系數(shù) 企業(yè)家才能 負(fù)外部性　出處：《財經(jīng)問題研究》2017年12期 　論文類型：期刊論文

【摘要】：本文基于2014年中國上市公司年報數(shù)據(jù),測度上市公司間經(jīng)理人人均薪金基尼系數(shù)。研究發(fā)現(xiàn),上市公司間經(jīng)理人人均薪金基尼系數(shù)為0.388,低于房地產(chǎn)業(yè)公司間0.458、第三產(chǎn)業(yè)公司間0.424和虛擬企業(yè)間0.458;高于或等于第一產(chǎn)業(yè)公司間0.298、第二產(chǎn)業(yè)公司間0.354和實體企業(yè)間0.388。這表明依據(jù)公司經(jīng)理人所處的行業(yè)和產(chǎn)業(yè)特質(zhì)核算薪金會產(chǎn)生相應(yīng)的負(fù)外部性,出現(xiàn)"薪金侵蝕利潤"現(xiàn)象;按照企業(yè)家才能支付薪金是一種典型的生產(chǎn)要素支付制度,易觀察、易核算,但是對經(jīng)理人長期激勵不夠;依據(jù)經(jīng)理人任期時間以及任期內(nèi)和任期后企業(yè)利潤遞增速度和持續(xù)時間,分別探索經(jīng)理人勞動行為及結(jié)果與企業(yè)生產(chǎn)運(yùn)營整體績效之間的聯(lián)系,采用適度的經(jīng)理人薪金差距策略,激勵經(jīng)理人薪金中生產(chǎn)性活勞動投入的貢獻(xiàn),有利于整個公司間經(jīng)理人人均薪金分布相對合理。
[Abstract]:Based on the annual report data of Chinese listed companies in 2014, this paper measures the Gini coefficient of average salary of managers among listed companies. The study finds that the Gini coefficient of per capita salary of managers among listed companies is 0.388. It is lower than 0.458 between real estate companies, 0.424 between tertiary industry companies and 0.458 between virtual enterprises. Above or equal to 0.298 between primary industry firms. 0.354 between the secondary industry companies and 0.388between the entity enterprises. This indicates that the salary accounting according to the industry and industry characteristics of the company managers will produce the corresponding negative externalities. "salary erodes profit" phenomenon; According to the entrepreneur ability to pay salary is a typical production factor payment system, easy to observe, easy to calculate, but the long-term incentive to managers is not enough; According to the duration of the manager's tenure and the increasing rate and duration of the profit during and after the tenure, the relationship between the manager's labor behavior and the result and the overall performance of the enterprise's production and operation is explored respectively. Adopting a moderate salary gap strategy to encourage the contribution of productive labor input in the manager's salary is beneficial to the relative reasonable distribution of the average salary of the managers in the whole company.
【作者單位】： 中南財經(jīng)政法大學(xué)公共管理學(xué)院;南寧學(xué)院管理學(xué)院;
【基金】：教育部人文社會科學(xué)青年基金項目“中國上市公司職工之間的收入基尼系數(shù)測度”(16XJC630010) 廣西高校中青年教師基礎(chǔ)能力提升項目“中國上市公司之間的經(jīng)理人人均薪金基尼系數(shù)測度”(2017KY1429)
【分類號】：F272.92;F832.51
【正文快照】： 一、問題的提出國家統(tǒng)計局公布的2003—2015年全國居民收入基尼系數(shù)顯示,除了2014年和2015年這一系數(shù)接近0.470外,其他各年份都超過了0.470。這說明加快收入分配改革、縮小收入差距的緊迫性。收入分配關(guān)系到國民經(jīng)濟(jì)的再生產(chǎn)和社會秩序的穩(wěn)定,因而一直是世界各國關(guān)注的焦點。2，

本文編號：1491359