期刊论文

中文

嘉应学院学报

1006-642X

2017

35

10

38-42

10.3969/j.issn.1006-642X.2017.10.007

湖南省教育厅科研重点项目（17A191）； 2017年湖南省哲学社会科学基金项目（17YBA338）；

本校为第一机构

引入企业生命周期理论,选取我国沪市、深市制造行业A股上市公司2012-2015年间的数据进行分析,运用现金流综合法对样本企业进行生命周期划分,实证研究高管-员工薪酬差距与企业绩效的具体关系,研究结果表明:处于成长期与成熟期的制造业A股上市公司高管-员工薪酬差距与企业绩效呈正相关,衰退期高管-员工薪酬差距与企业绩效呈负相关,需从薪酬激励战略及薪酬制度设计两个层面探讨应对策略.

In order to empirically research the specific relationship between executives and employees＇compensation dispersion and firm performance, this paper introduces the theory of enterprise life cycle and selects the data of the A- share listed companies in China＇s Shanghai and Shenzhen manufacturing industries from 2012 to 2015 to carry out the analysis, applying the comprehensive method of cash Hows to divide the life cycles of these sample enterprises.The research results show that the executives and employees＇compensation dispersion was posit...