本文選題：女性董事　切入點(diǎn)：市場(chǎng)化進(jìn)程　出處：《社會(huì)科學(xué)戰(zhàn)線(xiàn)》2017年09期

【摘要】：文章以2008—2014年的A股上市公司為樣本,實(shí)證分析了女性董事對(duì)高管—員工薪酬差距的影響機(jī)制,并結(jié)合當(dāng)前中國(guó)的市場(chǎng)化環(huán)境,檢驗(yàn)了市場(chǎng)化進(jìn)程對(duì)于這種影響機(jī)制的調(diào)節(jié)效應(yīng)。研究發(fā)現(xiàn),女性董事的存在可以減小高管—員工薪酬差距,市場(chǎng)化進(jìn)程的提高可以拉大高管—員工薪酬差距;同時(shí)市場(chǎng)化進(jìn)程負(fù)向調(diào)節(jié)了女性董事對(duì)薪酬差距的抑制作用。此結(jié)論說(shuō)明女性董事是影響高管—員工薪酬差距的重要因素,同時(shí)理清了與市場(chǎng)化進(jìn)程的關(guān)系,為企業(yè)和政府通過(guò)董事會(huì)結(jié)構(gòu)影響高管與員工的薪酬設(shè)計(jì)提供了可借鑒的實(shí)證依據(jù)。
[Abstract]:Taking A-share listed companies from 2008 to 2014 as a sample, this paper empirically analyzes the influence mechanism of female directors on the salary gap between executives and employees, and combines with the current market-oriented environment in China.The adjustment effect of market-oriented process on this kind of influence mechanism is tested.The study found that the existence of female directors can reduce the executive-employee pay gap, the increase of the market-oriented process can widen the executive-employee pay gap; at the same time, the market-oriented process negatively adjusts the female directors to restrain the pay gap.This conclusion shows that female directors are important factors that affect the pay gap between executives and employees, and the relationship between them and the process of marketization is clarified.It provides an empirical basis for enterprises and governments to influence executive and employee compensation design through board structure.
【作者單位】： 河北經(jīng)貿(mào)大學(xué)工商管理學(xué)院;
【基金】：河北省社會(huì)科學(xué)基金項(xiàng)目(HB17LJ004)
【分類(lèi)號(hào)】：C913.68;F123.9;F272.92

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