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每年上市公司年报一出炉,曝出的高管“天价薪酬”经常刺激着公众敏感的神经。伴随着中国薪酬制度的改革,中国上市公司的高管薪酬会呈现逐年上升的趋势,高管与普通员工之间的薪酬差距也会不断扩大。薪酬激励,已是企业常用的一种管理手段,并直接影响企业绩效。那么,薪酬差距和绩效究竟有着怎样的关系?我们的统计分析表明,高管团队内部薪酬差距和高管—员工薪酬差距对公司绩效的影响均呈现倒“U”形关系,即:存在双倒“U”形曲线,随着高管团队内部薪酬差距或者高管—员工薪酬差距的扩大,公司绩效先是上升,但是当差距扩大到一定程度时公司绩效就开始下降。迄今为止,中国上市公司的薪酬差距发挥的主要还是积极作用,高管团队内部以及高管—员工之间的薪酬差距还有进一步拉大的空间,但和美国相比,目前中国上市公司的薪酬差距并不算大,尚未达到第一拐点。其实薪酬差距并不是当前民众有怨气之根本,根本是要把高管的收入和公司的效益紧密挂钩,要让公司高管切切实实、真真正正地以各种方式承担起公司经营的责任、风险和压力。
Annual listed company annual report released, the executives exposed “skyrocketed pay ” often stimulate the public’s sensitive nerves. Along with the reform of China’s remuneration system, executives’ remuneration of Chinese listed companies will show an upward trend year by year. The remuneration gap between executives and ordinary employees will also continue to expand. Compensation incentives, is a commonly used business management tools, and directly affect business performance. So, what is the relationship between the remuneration gap and performance? Our statistical analysis shows that the influence of the internal remuneration gap and the executive-employee remuneration gap on the performance of the senior management team shows a “U” shaped relationship: Double “U” curve. As the internal compensation gap between senior management team or the executive-employee pay gap widens, corporate performance first increases, but when the gap widens to a certain extent, corporate performance begins to decline. So far, the pay gap between listed companies in China has played a major role, and the salary gap between senior management team and executive-staff still has room for further expansion. However, compared with the United States, the remuneration of Chinese listed companies The gap is not large, has not yet reached the first inflection point. In fact, the pay gap is not the root cause of grievances nowadays. The fundamental issue is to closely link the income of senior management with the effectiveness of the company. The senior management of the company should be honest and responsible in all ways and in all ways. Risk and pressure.