【摘要】 薪酬差距激励问题一直是学术界和实务界关注的焦点。什么因素导致企业存在薪酬差距?薪酬差距又会对企业业绩和经营活动产生什么影响?本文基于激励委托代理理论、管理层权力理论、锦标赛理论和行为理论等,对我国近年来有关薪酬差距的CSSCI来源期刊文献进行归纳梳理,分析薪酬差距的影响因素和经济后果并总结现有研究存在的不足,以期为企业完善合理的薪酬激励机制和未来的研究方向提供借鉴。更多还原

【Abstract】 Compensation gap has always been the focus of academic researches and the practice. What factors lead to the existence of compensation gap in enterprises? What influence the pay gap has on corporate performance and business activities? Based on Incentive principal-agent theory, management power theory, tournament theory and behavioral theory, this paper summarizes and compares the literature of CSSCI source journals about salary gap in recent years in China, analyses the influencing factors and economic consequences of salary gap, and summarizes the shortcomings of existing researches, to provide enterprises with ideas to optimize incentive mechanism and guide future research direction.更多还原