【作者】 沈洁；

【导师】 张丹；

【作者基本信息】 东华大学 ， 会计学， 2014， 硕士

【摘要】 人社部劳动工资研究所研究发现,虽然薪酬的增长已经成为常态,但是行业间薪酬差距越来越大,2000年我国行业最高人均工资水平是最低水平的2.63倍,2008年增加到4.7倍,已高于国际公认的合理水平3倍左右。特别是近10年来,我国行业间收入分配总的趋势是向技术密集型、资本密集型行业和新兴行业倾斜,某些国有垄断行业的收入更是高的惊人,而传统的资本含量少、劳动密集、竞争充分的行业收入则相对较低。由此可见,不同行业由于其行业特征差异产生的员工薪酬差距越来越明显,研究行业特征对员工薪酬的影响对薪酬方案优化和促进企业、行业发展有着重要意义。本文在对员工薪酬、行业特征相关文献进行回顾的基础上,首先界定了相关概念,梳理行业竞争程度、行业生命周期、行业国有垄断程度、行业技术水平这四个行业特征与员工薪酬的理论关系及作用机理；其次,提出研究假设、构建模型、定义变量,并选取了2002～2011年沪深两市22个行业的上市公司为研究样本；然后,对各行业的员工薪酬、所处行业的竞争程度、生命周期、国有垄断程度、技术水平分别进行描述性和相关性分析,归纳出各行业薪酬水平及增长、各行业特征的总体状况、员工薪酬和各行业特征的关系,再通过回归分析等进一步验证各行业特征对员工薪酬的影响程度；最后,根据研究结论提出对不同行业行业薪酬方案的优化建议。本文的结果显示：(1)各行业员工薪酬水平总体呈现上升趋势但增速不一,多数行业竞争程度大致稳定、行业生命周期能较明确划分、行业国有化程度呈波动性下降、行业技术水平呈波动性上升；(2)对员工薪酬水平而言,行业竞争程度和行业生命周期会产生负向影响,行业国有垄断程度和行业技术水平会产生正向影响；(3)对员工薪酬增长而言,行业竞争程度会产生负向影响,行业国有垄断程度和行业技术水平会产生正向影响,行业生命周期不能显著影响员工薪酬的增长；(4)行业技术水平和行业国有垄断程度对员工薪酬的影响程度高于另外两个行业特征的影响,其中对员工薪酬水平影响最大的是行业技术水平,对员工薪酬增长影响最大的是行业垄断程度。本文的创新点在于：(1)从行业角度,而不是从公司角度或整体市场角度研究薪酬水平及其增长,从中观层面探索行业因素与薪酬水平及其增长的关系；(2)突破现有薪酬及其增长的研究集中于管理层角度的限制,研究普通员工的薪酬问题,拓展了对员工薪酬研究体系的研究范围。更多还原

【Abstract】 According to the data provided by the national bureau of statistics, Ministry of Labor and Social Security shows that although the growth of compensation has become the normalization, the compensation gap widened gradually as the industry segmentation. For example, the highest compensation is2.63times over the lowest compensation in Year2000,however it widened to4.7times in Year2008which the international standard level is3times. In recent10years, the compensation of technology-intensive, capital-intensive industries and emerging industries increased quickly especially those of some state-owned monopoly industries grew to an amazing level. At the same time, the compensation of traditional industries increased slowly. It is important to analyze the influence of different industry characteristics to employee compensation because the compensation gap between different industries is more and more obvious. By this way, the compensation plan can be optimized and the enterprise will be developed.Based on reviewing the study about employee compensation and industry characteristics, firstly this paper define the relevant concept, sort out the basic theory of compensation, industry characteristics and their theoretical relationship and effect mechanism. Secondly, put forward the assumptions, build the model, define variables and select samples of listed companies from2002to2011cover22different industries. Thirdly, describe the change of employee compensation, the four industry characteristics. In addition, verify the influence of the industry characteristics to employee compensation by the regression analysis. Finally, put forward optimization suggestions on different industries according to the research conclusion.Based on empirical research this thesis draws the following conclusion:(1) Employee compensation level raised but growth rate was different, for most industry, the industry competition degree was roughly stable, industry life cycle can be clearly divided, industry state-owned monopoly degree decreased by volatility, and industry technical level rise by volatility;(2) As to the compensation level, industry competition degree and industry life cycle have a significant negative impact but industry state-owned monopoly degree and industry technology level have significant positive impact;(3) As to the compensation growth rates, industry competition degree has a significant negative impact but industry state-owned monopoly degree and Industry technology level have significant positive impact, which the industry life cycle has no impact;(4) The study also showed that the influence of industry state-owned monopoly degree and industry technology level is more powerful than other two industry characteristics. For example, the industry technology level is the most important to compensation level and the industry state-owned monopoly degree is the most important to compensation grow. In this paper, the innovation points are:(1) Analyze the influence factors of industry level rather than enterprise micro level or social macro level. It gives a new perspective to give explanation of the gap between different industries;(2) Expand the research scope to employee compensation system when the existing research mostly focus on executive compensation.更多还原