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摘要：薪酬问题一直是人们关注的热点，同时也是公司治理的关键所在，因此不断有国内外学者去研究如何设置合理的员工薪酬水平。到目前为止，高管团队之间薪酬差距对公司经营绩效的影响是国内外学者研究的热点，但是他们忽略了高管和员工薪酬差距也有可能是影响企业绩效的因素之一。所以，本文以高管与员工薪酬差距作为重点来研究其对上市公司经营绩效的影响，并且将样本进一步划分为国有与非国有公司、制造业与非制造业公司，分别研究不同企业性质和行业类型的公司高管与员工薪酬差距对公司绩效影响是否不同。研究发现：所有上市公司中高管与员工薪酬差距对公司绩效的影响是呈现正相关后负相关的倒“U”形关系；与国有公司相比，非国有公司更大的高管与员工薪酬差距会产生更好的公司绩效；与制造业公司相比，非制造业公司更大的高管与员工薪酬差距产生的公司绩效越好。26807
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毕业论文关键词：上市公司；薪酬差距；企业绩效
The Influence of the Salary Difference between Executives and Employees on the Performance of Listed Companies
Abstract：The issue of pay has always been a hot topic, and it is also the key to corporate governance. Therefore, there are domestic and foreign scholars to study how to set reasonable salary level. So far, the impact of salary gap between executive teams on corporate performance is a hot topic for domestic and foreign scholars,but they ignore the executive and employee pay gap may also be one of the factors that affect business performance. Therefore, this paper focuses on the relationship between executive and employee pay gap to study its impact on the performance of listed companies, and the sample is further pided into state-owned and non-state companies, manufacturing and non-manufacturing companies, respectively, the nature of different enterprises and industries Types of corporate executives and employee pay balances have different effects on corporate performance. It is found that the effect of the salary gap between the executive and the employee on the performance of the company is that the positive correlation is negative and the "U" relationship is negative. Compared with the state-owned company, the difference between the senior executives and the employees Will produce better corporate performance; compared with manufacturing companies, non-manufacturing companies in the larger executives and employees pay gap between the better the performance of the company.
Key words: Listed companies; salary gap; corporate performance
目录
摘要 1
关键词 1
Abstract 1
Key words 1
一、引言 1
二、文献综述 2
(一)锦标赛理论 2
(二)行为理论 2
(三)其他理论 3
三、研究设计 3
(一)研究假设 3
(二)样本选择和数据来源 4
(三)变量选择 4
(四)模型设定 6
四、实证分析与结果 6
（一）描述性统计 6
（二）相关性分析 7
（三）多元回归实证检验 7
1、总体样本的回归分析 7
2、不同企业性质公司的回归分析 8
3、不同行业公司的回归分析 9
五、研究结论及政策建议 9
致谢 10
参考文献 11