本文關(guān)鍵詞： 高管權(quán)力 薪酬差距 未來(lái)績(jī)效 錦標(biāo)賽理論　出處：《財(cái)會(huì)通訊》2017年03期 　論文類(lèi)型：期刊論文

【摘要】：本文選取2011-2015年我國(guó)滬深兩市A股上市公司作為研究對(duì)象,結(jié)合我國(guó)目前的實(shí)際市場(chǎng)情況,分析了高管權(quán)力、薪酬分配(或差距)與企業(yè)未來(lái)績(jī)效之間的關(guān)系,并深層次研究高管權(quán)力對(duì)薪酬差距與企業(yè)未來(lái)績(jī)效正相關(guān)的調(diào)節(jié)作用。研究結(jié)果發(fā)現(xiàn):我國(guó)企業(yè)高管團(tuán)隊(duì)內(nèi)的薪酬差距與未來(lái)績(jī)效呈顯著正相關(guān),符合錦標(biāo)賽理論的激勵(lì)效應(yīng);高管權(quán)力與其團(tuán)隊(duì)內(nèi)的薪酬差距呈正相關(guān),即權(quán)力越大的高管,其薪酬越高;高管權(quán)力對(duì)薪酬差距與公司未來(lái)績(jī)效之間的正相關(guān)有正向調(diào)節(jié)作用。
[Abstract]:This paper selects the A-share listed companies in Shanghai and Shenzhen stock markets from 2011-2015 as the research object, and analyzes the relationship among executive power, salary distribution (or gap) and the future performance of enterprises, combining with the actual market situation in China. The results show that there is a significant positive correlation between the salary gap and future performance, which is in line with the incentive effect of championship theory. Executive power has a positive correlation with the pay gap in the team, that is, the higher the executive power, the higher the salary; the higher the executive power is, the positive correlation between the pay gap and the future performance of the company is positively adjusted.
【作者單位】： 云南經(jīng)濟(jì)管理學(xué)院;
【分類(lèi)號(hào)】：F272.92;F272.91;F275

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