本文關(guān)鍵詞： 家族企業(yè) 薪酬差距 外部薪酬差距 企業(yè)成長(zhǎng) 門限面板模型　出處：《湘潭大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：改革開放以來,我國(guó)居民收入水平不斷提高,職工薪酬水平也穩(wěn)步增長(zhǎng)。但隨著市場(chǎng)經(jīng)濟(jì)的發(fā)展和經(jīng)濟(jì)體制改革的推進(jìn),在“效率優(yōu)先,兼顧公平”的收入分配原則指導(dǎo)下,企業(yè)內(nèi)部的薪酬差距不斷擴(kuò)大,無論是企業(yè)管理層內(nèi)部還是管理人員與普通員工之間的薪酬差距均呈逐漸拉大趨勢(shì)。不可否認(rèn)的是,較為合理的企業(yè)內(nèi)部薪酬差距能夠有效地激勵(lì)企業(yè)管理人員和普通員工,提高其工作積極性,對(duì)于提高企業(yè)成長(zhǎng)性具有重要意義。但是,許多研究表明過高的薪酬差距容易引起低收入員工的負(fù)面情緒和反感,不利于組織成員的團(tuán)結(jié)協(xié)作,損害企業(yè)凝聚力。當(dāng)下,如何推進(jìn)收入分配制度改革,提升消費(fèi)需求對(duì)經(jīng)濟(jì)增長(zhǎng)的拉動(dòng)作用,縮小收入差距,已成為全社會(huì)廣泛關(guān)注的焦點(diǎn)。企業(yè)收入分配改革是全社會(huì)分配制度改革的基礎(chǔ)性工作,是收入分配改革的重點(diǎn)和難點(diǎn)。合理的企業(yè)內(nèi)部薪酬差距不僅關(guān)系到企業(yè)經(jīng)營(yíng)績(jī)效與企業(yè)成長(zhǎng),更關(guān)乎全社會(huì)的公平正義。另一方面,近三十年來,我國(guó)家族企業(yè)經(jīng)歷了十分迅速的發(fā)展過程,由于家族企業(yè)的特殊性,其在公司治理和薪酬管理上存在的問題更為突出。因此,本文以家族企業(yè)為研究對(duì)象,系統(tǒng)地考察了家族業(yè)內(nèi)外部薪酬差距對(duì)于其成長(zhǎng)性的影響,對(duì)于探討企業(yè)薪酬差距的公平性、合理性及其對(duì)企業(yè)成長(zhǎng)性的影響具有十分重要的現(xiàn)實(shí)意義。本文基于錦標(biāo)賽理論、行為理論和企業(yè)成長(zhǎng)理論框架,采用352家家族企業(yè)2011-2015年度的面板數(shù)據(jù),通過構(gòu)建門限面板模型考察了家族企業(yè)內(nèi)外部薪酬差距對(duì)于企業(yè)成長(zhǎng)性的影響,并對(duì)其相應(yīng)的影響機(jī)理展開了理論分析。研究表明:(1)家族企業(yè)高管團(tuán)隊(duì)內(nèi)部薪酬差距對(duì)于其企業(yè)成長(zhǎng)性沒有顯著影響。家族企業(yè)作為以血緣關(guān)系和宗族信任為紐帶構(gòu)成的利益共同體,家族成員和高管人員的目標(biāo)函數(shù)相對(duì)一致,相較于管理層內(nèi)部的競(jìng)爭(zhēng),家族成員和高管團(tuán)隊(duì)中的團(tuán)結(jié)與信任往往顯得更為重要;(2)家族企業(yè)內(nèi)部薪酬差距對(duì)企業(yè)成長(zhǎng)性的影響主要反映在高管與普通員工之間的薪酬差距上,家族企業(yè)中高管與普通員工之間的薪酬差距對(duì)于企業(yè)成長(zhǎng)性的提高具有顯著的正向作用,但并不是簡(jiǎn)單的線性關(guān)系,而是存在倒U型關(guān)系,即存在較為明顯的區(qū)間效應(yīng),門限面板回歸的結(jié)果表明高管與普通員工之間的相對(duì)薪酬差距應(yīng)保持在16.966倍至23.382倍之間;(3)家族企業(yè)高管的外部薪酬差距對(duì)于企業(yè)成長(zhǎng)性的正向作用十分顯著,其作用效果要強(qiáng)于內(nèi)部薪酬差距對(duì)企業(yè)成長(zhǎng)性的影響。這說明家族企業(yè)不僅應(yīng)重視企業(yè)內(nèi)部薪酬體系的設(shè)計(jì),還應(yīng)注重高級(jí)管理人員行業(yè)薪酬水平的動(dòng)態(tài)調(diào)整,保證企業(yè)薪酬的內(nèi)部公平性與外部競(jìng)爭(zhēng)性。本文從家族企業(yè)視角考察了企業(yè)內(nèi)外部薪酬差距對(duì)企業(yè)成長(zhǎng)性的影響及其內(nèi)在機(jī)理,是對(duì)已有研究的拓展和豐富,本文的研究為家族企業(yè)的薪酬制度設(shè)計(jì)提供了理論支持,具有較為重要的學(xué)術(shù)價(jià)值。針對(duì)家族企業(yè)內(nèi)部治理和薪酬管理中所存在的一些問題和本文的研究結(jié)論,本文就家族企業(yè)內(nèi)部治理、薪酬體系設(shè)計(jì)以及職業(yè)經(jīng)理人市場(chǎng)流動(dòng)機(jī)制的建立等提出了相應(yīng)的政策建議,從而有利于提高家族企業(yè)的治理水平和成長(zhǎng)能力,能夠?yàn)榧易迤髽I(yè)的管理實(shí)踐提供一定借鑒。
[Abstract]:Since the reform and opening up, China's rising income levels, the level of employee compensation is steadily increasing. But with the development of market economy and economic system reform, the "efficiency first, guiding principle of income distribution fairness", the pay gap within the enterprise continues to expand, whether the pay gap between enterprise internal management or of the management and staff were gradually widening trend. It is undeniable that the pay gap within enterprise more reasonable can effectively stimulate enterprises managers and ordinary employees, improve their work enthusiasm, has an important significance for improving the growth of enterprises. However, many studies have shown that the pay gap too easily to cause a negative emotion and resentment of low-income workers, unity and cooperation is not conducive to the members of the organization, damage the cohesion of the enterprise. At present, how to promote the reform of the income distribution system Lifting, pulling effect on economic growth in consumer demand, narrowing the income gap, has become the focus of attention of the whole society. The reform of enterprise income distribution is the basis of the reform of the whole social distribution system, is the key and difficult point in the reform of the income distribution gap. For the enterprise reasonable salary is not only related to the business performance and enterprise growth fairness and justice, more about the whole society. On the other hand, in the past thirty years, China's family enterprises has developed very rapidly, because of the particularity of the family business, which exist in corporate governance and management of the compensation problem is more prominent. Therefore, this paper takes the family enterprise as the research object, systematically. Effects of Family Business Internal and external compensation gap for the impact of growth, for fairness of salary gap between enterprises, rationality and its influence on the growth of enterprises is of great practical 鎰忎箟.鏈枃鍩轟簬閿︽爣璧涚悊璁，

本文編號(hào)：1537784