【摘要】 选取2007-2015年A股上市公司作为研究样本,研究薪酬差距与公司业绩的关系以及市场化进程对薪酬差距的影响,以期为企业制定薪酬激励制度及我国薪酬制度改革提供理论和数据支持。研究发现,高管薪酬差距与公司业绩之间呈非线性关系,存在最优高管薪酬差距;市场化进程可以对高管外部薪酬差距产生积极影响,无法对较高的高管与员工薪酬差距起到积极影响。更多还原

【Abstract】 In the aim of providing theoretical and data support for both companies to formulate salary incentive system and China’s salary system reform,the paper uses 2007-2015 A-share listed companies as research samples to study the relationship between compensation gaps and company performance. Moreover,the paper also studies the influence of marketization process on compensation gaps. The empirical results show that: The relationship between executives’ pay gap and company performance is non-linear,and an optimal executives’ pay gap exists.Marketization process can exert positive influence on executive compensation gaps in the Industry,but fails on higher pay gaps between executives and employees.更多还原