摘要
文章以2005-2014年沪深A股上市公司的数据为样本,探讨薪酬差距激励效果的适用情境。通过晋升这一因素层层分样,创造出不同的情境,研究薪酬差距在各种晋升情境下的激励效果。研究发现:薪酬差距的激励效果会随着晋升情境的不同而不同。在内部晋升的情境下,薪酬差距能够显著提升企业业绩;但在内外兼有和外部晋升的情境下,薪酬差距并没有起到激励作用。在内部晋升的情境下,晋升时效的长短对薪酬差距的激励效果有影响,只有将晋升时限确定在一个合理的范围内,薪酬差距的激励效果才能发挥到最大。
Using data from China＇s Shanghai and Shenzhen A-share listed companies from the year 2005 to 2014, it in-depth analysis the executive pay gap incentive effect and its applicable situation by layering the sample through the promotion factors. It found that the incentive effect was chanced after the changing of the promotion. In the situation of internal promotion, salary gap can significantly improve enterprise per- formance but the benefits was losing both in the situation of inside and outside promotion ＆ the external promotion. In further, in the situation of internal promotion, the time of promotion had impaction to the in- centive effect of the pay gap. Only the promotion time was limited in a reasonable scope, can the incentive effect of pay gap achieve to the largest.
出处
《西安财经学院学报》
CSSCI
2018年第1期46-53,共8页
Journal of Xi’an University of Finance & Economics
基金
国家自然科学基金面上项目"面向业务层战略的企业战略人力资本构型及生成机理研究"(71172153)
河北省高等学校人文社会科学研究项目"媒体报道对债务融资成本的影响研究--基于信息不对称的视角"(SQ161010)
关键词
薪酬差距
晋升情境
晋升时限
pay gap
situation ot promotion
time oi promotion
作者简介
吕荣杰（1964-），男，河北唐山人，河北工业大学经济管理学院教授，博士生导师，研究方向为公司治理与人力资源管理。
