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上市公司的财务有较大的透明度,在财务效率与财务公平矛盾关系处理上必须谨慎从事,否则会导致公司劳资关系不和谐等情形发生,影响公司的可持续发展。本文选择我国高科技行业上市公司作为分析对象,并结合瑞典相关上市公司作为参照对象,运用拉克尔法则,衡量在人力资本密集行业公司员工薪酬所得的公平性。
The financial affairs of listed companies have greater transparency. They must be cautious in dealing with the contradictory relationship between financial efficiency and financial fairness. Otherwise, the situation of discord between the labor and capital of the company will occur, which will affect the sustainable development of the company. This article chooses the high-tech listed companies in our country as the analysis object, and takes the Swedish listed company as the reference object, and uses the Lacker’s law to measure the fairness of the employee’s remuneration in the human capital-intensive industries.