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外部薪酬不公平性与公司绩效——基于上市公司的实证研究
引用本文:常健.外部薪酬不公平性与公司绩效——基于上市公司的实证研究[J].软科学,2016(6):66-70.
作者姓名:常健
作者单位:南京大学 商学院,南京 210093; 南京邮电大学 理学院,南京 210023
摘    要:以A股上市公司为研究样本,研究高管和普通员工外部薪酬不公平性对公司绩效的影响。研究表明:随着外部薪酬不公平性的增加,公司绩效逐渐降低;与员工外部薪酬不公平性相比,这种现象对于高管更加严重;相对于非国有性质企业,外部薪酬不公平性对公司绩效的负面影响在国有企业中更加严重;随着企业发展前景的变好,公司净利润增长率的提高,外部薪酬不公平性对公司绩效的负面影响将越来越严重。

关 键 词:薪酬  外部不公平性  公司绩效

The External Inequity of Compensation and Company Performance---An Empirical Study Based on Listed Company
Abstract:Based on the data of Chinese listed companies , this paper studies the influence on the performance of the compa-ny caused by the external inequity of the staff and the executives under various conditions .Results show that , the perform-ance of the company decreases with the increasing of the external inequity .Compared with the staff ,the negative impact of the compensation inequity on the performance of company is more serious in the executives .Compared with the non state-owned company ,the above negative impact is more serious in state-owned company .With the more prosperous future of the company, the above negative impact is more serious .
Keywords:compensation  external inequity  company performance
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