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高管团队内部薪酬差距是高管团队薪酬设计的重要组成部分,它对企业的经营绩效具有十分重要的影响。边际生产理论、行为理论和锦标赛理论在薪酬差距对组织绩效影响关系方面的认识有很大的差别,形成了争锋相对的观点。基于这三种不同的理论,研究发现高管团队内部薪酬差距对于企业绩效具有正向影响,符合锦标赛理论的预期,这为企业高管团队内部薪酬的制度设计带来政策启示。通过高管团队内部薪酬差距与企业经营业绩关系的分析,我们可以设计更有效的薪酬体系,从而提高公司的经营业绩,以最少的成本获得最大的经济利益。
The executive compensation gap within the senior management team is an important part of the executive compensation design. It has a very important impact on the business performance of the company. The theory of marginal production, behavior theory, and championship theory have very different opinions on the relationship between salary gap and organizational performance, and form a relative point of view. Based on these three different theories, the study found that the internal pay gap of the top management team has a positive impact on business performance and meets the expectations of the championship theory. This brings policy implications to the system design of the internal pay management of senior management teams. Through the analysis of the relationship between executive pay within the senior management team and business performance, we can design a more effective compensation system so as to improve the company’s operating performance and maximize the economic benefits with the least cost.