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以往相关文献集中关注绩效薪酬的激励效应,忽略了绩效薪酬的分选效应。基于行为决策理论视角和真实任务实验方法的实证研究结果表明:风险规避和外控导向与个体目标绩效薪酬选择均呈负相关;对于目标绩效薪酬,冒险有为型心理特征模式的个体最愿意选择,而保守宿命型心理特征模式的个体最不愿意选择。相对于薪酬陈述的收益框架来说,在损失框架下,被试更可能选择个体目标绩效薪酬;在收益框架下,风险规避与个体目标绩效薪酬选择之间的关系更强,但是薪酬陈述框架对外控导向与个体目标绩效薪酬选择之间关系的调节效应未能得到实验数据的完全支持。
In the past, relevant literature focused on the incentive effects of performance pay and ignored the sorting effect of performance pay. The results of empirical research based on the behavioral decision theory perspective and the real task experimental method show that risk aversion and external control orientation are negatively correlated with the individual target performance pay choices; for the target performance pay, individuals who are willing to take the risk-based mental characteristics are the most willing to choose , While the individuals who hold the fate pattern of psychology are most unwilling to choose. Compared with the income statement of the remuneration statement, subjects are more likely to choose individual target performance remuneration under the framework of loss; in the income framework, the relationship between risk aversion and individual target performance remuneration is stronger, but the remuneration statement framework Regulatory effects of the relationship between control-oriented and individual performance-based pay-performance have not been fully supported by experimental data.