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企业内部收入差距反映了企业对员工的激励强度,是薪酬结构设计的重要议题。基于市级非国有企业调查数据的研究发现:第一,在内部收入差距较小时,加大与既定职位相联系的工资上涨幅度,会增强员工争取获得晋升的动力和努力水平,对企业绩效产生正面影响,但随着收入差距进一步扩大,则会对企业利润产生负面影响,因此存在最大化企业绩效的内部最优收入差距。第二,不同企业的最优内部收入差距存在显著差异,通过构造企业规模与收入差距的交互项,可以验证企业规模会增强内部收入差距对企业利润的影响程度。在企业因规模增大而提高了监督难度并减少了晋升可能性的情况下,内部最优收入差距的扩大有助于确保对员工的激励效果和降低代理成本,从而更利于对企业绩效的改进。
The internal income gap reflects the strength of the enterprise incentive to employees, the pay structure design is an important issue. Based on the survey data of municipal-level non-state-owned enterprises, it is found that: Firstly, when the internal income gap is small, increasing the rate of wage increase associated with established posts will enhance the motivation and level of efforts of employees to obtain promotion and will have an impact on the performance of enterprises However, as the income gap further expands, it will have a negative impact on corporate profits. Therefore, there exists an internal optimal income gap that maximizes corporate performance. Second, there are significant differences in the optimal internal income disparities among different enterprises. By constructing interaction items between firm size and income disparity, it can be verified that the firm size will enhance the impact of the internal income disparity on corporate profits. As companies increase the difficulty of oversight and reduce the likelihood of promotion due to their size, the widening internal optimal income gap can help to ensure employee motivation and reduce agency costs, which in turn facilitates better business performance .