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1、人力资本、治理结构视角下的高管-员工薪酬差距分析HumanCapital,GovernanceStructureandExecutive-EmployeeCompensationGapforListedCompaniesAbstractCompensationmanagementisoneofthecorecontentofcorporategovernance.Modernenterprisesalarydistributionsystemfocusesonwideningpaygapofemployeesamongdifferentlevels,playi
2、ngakeyroleofincentivecompensationtoachieveabetterperformance.InsomelistedcompaniesinChina,however,theabsenceofownersinducedinsidercontrol,themanagementgottosetthecompensationandsalarysystem,moreseriously,thepaygapwillcausetheviciouscompetitionofemployees,damagingthecompany'sbusiness
3、.Inrecentyears,continuousdeclineinshareprices,highlayoffswereinstunningcontrastwithsky-highexecutivecompensationsinsomelistedcompanies.Sixministriesjointlyissuedexecutive"salarylimitpolicy”in2009,salarygapproblemonceagainbecomesahottopic.Theunfairnessofincomedistributionhasattracted
4、widespreadattentionfromallsectorsofsociety,however,thestudyoftheproblemamongacademiccirclesatpresenthavelimitationsonthefollowingtwoaspects:first,theacademicstudyofpaygapfocusedmoreonthefactorsaffectingpaygapamongexecutives,buttherehasbeenlittlestudyonthepaygapofexecutivesandtheordi
5、naryemployees,which,alsolacksrepresentativeconclusions;secondly,Humancapitalisthesourceofcorporationinnovation,itplaysakeyroleintheR&D,manufacture,salesandmanagementoflistedcompanies.Andgoodgovernanceforlistedcompaniesformulatesreasonablestrategies,andguaranteesefficientmanagement.T
6、hesetwoaspects,especiallyhumancapitalcharacteristics,didnotreceiveenoughattention,andtheselectionofrelevantvariablesislimited.Atthesametime,paygapfactorsstudyfromtheeastern,centralandwesternregionsand13industrylistedcompaniesarerare.Inviewofthis,basedonChina'slistedcompaniesdataduri
7、ngtheperiodof2005-2012,thisstudypaidcloseattentiontoitshumancapital,governancestructureandexecutive-employeecompensationgap,soastoprovidesomebasisoncompensationsetting.Thispaperdiscussedtherelationshipbetweenhumancapital,thegovernancestructureoflistedcompaniesandexecutives-employeep
8、aygap,fromeastern,c
