摘要
近年来，高管-员工薪酬差距问题已成为一个全球性的热点问题，企业高管与普通员工之间过于悬殊的薪酬差距所引发的激烈争议和质疑不容忽视。文章基于锦标赛理论、社会比较理论与管理层权力理论，以2006-2012年间的旅游上市公司为研究样本，对管理层权力、高管-员工薪酬差距与企业绩效三者之间的关系进行了理论分析与经验检验。检验结果表明：（1）管理层权力理论在旅游行业并不成立，管理层权力未对高管-员工薪酬差距与旅游企业绩效造成显著影响；（2）高管-员工薪酬差距与旅游企业绩效呈显著的倒U形关系，当高管-员工薪酬差距超过205000-97元的临界值时，薪酬差距继续拉大会对旅游企业绩效产生消极影响。建议旅游企业合理设计薪酬激励机制、优化薪酬结构，防止高管-员工薪酬差距过大引致负面效应。
In recent years, the wide executive - employee pay gap has become intensely controversial and it is now seen as a hot global issue. The issue has become increasingly prominent, resulting in the public asking government to intervene and control executive remuneration. Against this background, a series of remuneration control policies have been announced in China by the Ministry of Finance, the Ministry of Human Resources and Social Security and other departments. These policies have won widespread social and media acclaim. Unfortunately though, corporate executive remuneration has mostly continued to increase, rising in some companies even as performance declines. Given this background, research on influences on and economic consequences of the executive - employee pay gap in tourism enterprises has important practical significance. Based on the tournament theory, social comparison theory, managerial power theory and multiple regression models, this paper conducted theoretical analysis and multiple regression analysis of managerial power relationships, the executive - employee pay gap and firm performance for Chinese listed companies in the tourism sector during 2006-2012. All financial data and relevant information on executives and employees used in this study came from annual financial reports of listed tourism companies. Referring to the relevant provisions of China＇s Company Law, company executives are defined as the manager, deputy manager, chief financial officer, board secretary and other persons specified in the articles of association. Based on the annual reports of five listed Chinese tourism companies, the following job titles are considered as executives： （1） Huangshan Tourism： assistant president; （2） Xi＇ an Catering： chairman, vice chairman; （3） Xi＇ an Tourism： deputy party secretary and commissioner for discipline inspection; （4） Beijing Tourism： assistant chairman; and （5） Guilin Tourism： operations director, technical director, investment director, sales dir
出处
《旅游学刊》
CSSCI
2014年第9期101-109,共9页
Tourism Tribune
基金
国家旅游局规划项目(14TABG029)
福建省自然科学基金计划资助项目(2014J01267)
华侨大学人文社会科学学科高水平论文
著作专项资助计划资助~~
