民营制造企业薪酬差距对企业成长性影响的实证研究(硕士)(论文40000字)
摘 要
伴随着我国民营制造业数量的逐渐增多，高层管理人员的薪酬管理也变得更为重要，低层人员以及高层人员两者之间的薪酬差距现象越来越引起群众的重视。同时薪酬设计的合理性与否对企业的发展有着不可替代的作用，所以本文在借鉴前人对薪酬制度研究的基础上，致力于找到公司的可持续发展与公司内部的薪酬差距的关系，这里的工薪酬差距指的是高阶层之间的薪酬差异、普通员工与高层管理者高管之间的薪酬差异。目前大多数关于薪酬的研究都是针对于企业内部绩效与企业薪酬差距的研究，很少有涉及到企业的成长性的，因此这篇文章的目的是为了探索公司内部薪酬差异和公司发展两者之间的联系，这样对公司的可持续发展有很大的益处。底层人员和高层管理人员两者之间的薪酬差异以及上层的管理人员组织之间的薪酬差异这两个部分是公司之间薪酬差异所涵盖的内容。本文以2009到2014年我国民营制造业为研究对象，主要对我国民营制造业内部薪酬差距与其成长性之间的关系进行了实证研究。
首先是在与本文有联系的发展探索的基础之上，依照公司从前的财务指标获取的成长性得分，以此成长性得分代表企业的发展程度，然后研究成长性得分与企业薪酬差距的相关性关系。
其次根据企业内部薪酬差距制度，本文介绍了薪酬差距的两个方面，同时对两个方面的薪酬差距分别按绝对薪酬差距与相对薪酬差距进行研究。第一方面是企业内部的高层管理人员薪酬差距，主要是研究这方面的薪酬差距对企业成长性的影响程度。第二方面是高层管理人员与普通员工的薪酬差距，主要是研究这两者之间的差距程度对企业的成长性的影响。在对以上两个方面进行研究的结果进行分析，以确定何种薪酬差距理论(锦标赛和行为理论)有利于企业的成长。
最后通过上文探索出的结论可以看到，公司高管之间的薪资差异和发展有正相关的联系，公司之间低层人员和高层管理人员之间是发展和薪资差异同样也有正反馈关系，这就表示在我们国家很多一部分民营制造企业里锦标赛理论是能够适用的。
关键词:成长性；实证关系；薪酬差距；
Abstract
Along with China gradually increased the number of private manufacturing, senior management compensation management has become more important, lower-level personnel and the pay gap between senior executives of both phenomena has drawn increasing attention of the masses. At the same time the rational design or not pay for the development of enterprises plays an irreplaceable role, so this reference on the basis of previous studies on the pay system, the company is committed to find the relationship between sustainable development and the pay gap within the company, where workers pay gap refers to the difference in salaries between high-level, general staff pay gap between executives and senior managers. Most research on salaries are targeted at the enterprise performance and enterprise pay gap research, there is little related to business growth, so the purpose of this article is to explore both internal pay differentials and corporate development The link between sustainable development so that the company has great benefits. Salary differences between the underlying and senior management personnel and pay differentials between upper management personnel between the two organizations is part of the contents of pay differentials between companies covered. In this paper, 2009-2014, China's private manufacturing industry as the research object, mainly on the relationship of the private manufacturing industry and its growth inside the pay gap between empirical research.
First, there is the development of links in this article to explore the basis, in accordance with the company's former financial indicators acquired growth score, as the growth of the score on behalf of the degree of development of enterprises, and research and business growth score correlation pay gap relationship.
Secondly, according to the internal system of the pay gap, the paper describes two aspects of the pay gap, while the pay gap between the two aspects of the pay gap in absolute and relative pay gap were studied separately. The first aspect is the internal senior management pay gap, it is to study the pay gap in this area of business growth of the degree of influence. The second aspect is the pay gap between top executives and ordinary employees, is to study the extent of the gap between the impact on growth of the enterprise. In the results of these two aspects of the study were analyzed to determine what the pay gap between theory (Championship and behavioral theory) in favor of the growth of enterprises.
Finally, explore the above conclusion can be seen, the wage gap between company executives and develop a positive association links between the company is developing between low-level and senior management personnel and salary differences also have positive feedback relationship, This means that in our country many manufacturing companies in the private part of the theory is applicable to the tournament.
Key words: growth; empirical relationship; salary gap;
目 录
摘 要 I
Abstract II
目 录 IV
第一章 导论 1
1.1 研究背景与意义 1
1.1.1 研究背景 1
1.1.2 研究意义 4
1.2 研究内容与思路 6
1.2.1 研究内容 6
1.2.2 研究思路 6
1.3 研究方法与创新点 8
1.3.1 研究方法 8
1.3.2 创新点 8
第二章 基础理论和文献综述 10
2.1 文献综述 10
2.1.1 高管内部薪酬差距对企业成长性的影响 10
2.1.2 高管与普通员工薪酬差距对企业成长性影响 12
2.1.3 文献述评 14
2.2 基础理论 15
2.2.1.锦标赛理论 15
2.2.2 行为理论 16
2.2.3 委托代理理论 19
2.2.4 激励理论 20
2.2.5 人力资本理论 22
2.3 薪酬差距与企业成长关系的研究 23
第三章 理论分析与研究假设 25
3.1 相关概念界定 25
3.1.1 民营企业 25
3.1.2 制造业及制造业划分 25
3.1.3高管 26
3.1.4 高管人员与普通员工 26
3.1.5 成长性 27
3.1.6 薪酬 28
3.1.7 薪酬差距 29
3.2 民营制造企业员工薪酬差距与企业成长性研究 30
3.2.1 高管团队薪酬差距和企业成长性研究 30
3.2.2 高管员工薪资差异和企业成长性研究 31
3.2.3 其他因素与企业成长性和薪酬差距的关系 31
第四章 研究设计 33
4.1 变量选取与模型设定 33
4.1.1 变量选取 33
4.1.1.1 被解释变量G 33
4.1.1.2 解释变量 34
4.1.1.3调节变量 35
4.1.1.4 控制变量 35
4.1.2 变量描述 36
4.1.3 模型设定 37
4.2 样本选择 37
第五章 实证检验与分析 39
5.1 描述性统计与相关性分析 39
5.1.1 描述性统计分析 39
5.1.2 相关性分析 43
5.2 回归分析 44
5.2.1 模型1的回归分析 44
5.2.2 模型2的回归分析 44
5.2.3 模型3的回归分析 45
5.2.4 模型4的回归分析 46
5.3 稳健性检验 47
第六章 结论与建议 49
6.1 结论与建议 49
6.1.1 研究结论 49
6.1.2 政策建议 49
6.2 研究局限性及未来研究方向 50
6.2.1研究局限性 50
6.2.2研究方向 51
参考文献 52
致 谢 59
附 录 60
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