期刊论文

中文

华东经济管理

1007-5097

2014

28

5

117-122

10.3969/j.issn.1007-5097.2014.05.025

国家自然科学基金项目(71171104)

本校为第一机构

中小企业在国民经济中的地位和作用使得如何保持其持续稳定的成长已成为一核心问题,而近些年来较大的高管-员工薪酬差距也普遍存在于中小企业中,因此文章利用2008-2012年中小板131家上市公司的平衡面板数据,将高管-员工绝对薪酬差距及以薪酬分位数比率来衡量的差距不公平性同时纳入研究体系,探究高管—员工薪酬差距对企业成长性的影响以及高管控制权对二者关系所产生的作用.文章研究结果表明中小企业在薪酬体系设计时,应将高管-员工薪酬差距控制在合理范围内,在注重其激励作用的同时兼顾公平性,并应避免高管控制权在此过程中的不利影响,以实现企业的长期发展.

How to maintain the steady growth of small and medium enterprises （SMEs） has heeome a key issue because of their status and roles in the national economy. On the other hand, the big compensation gap between executives and employees has become common in SMEs in recent years. Therefore, the paper brings, based on the balanced panel data of 131 listed com panies in SMEs Board from the year of 2008 to 2012, both the absolute compensation gap between exeeutives and employees and unfairness of the gap which is measured by quantile ratio into the re...