上市公司高管与员工薪酬差距影响因素研究

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1、AbstractWiththecontinuousexpandingsizeofthecompany，theemergenceofprofessionalmanagersleadstotheseparationofmanagerialauthorityinmanycompanys．Inordertoenactivetheexecutivesactiveness，thecompaniesgenerallytakethewayofsalaryincentives，resultinginaconstantlyexpandingtrendofthesalarygapbetween

2、executivesandemployees．Howtocurbthiskindofdifferencepullsbigimpetusisapressingmatternow,SOitisnecessarytoclarifythecausesforthedifferencebetweenexecutivesandemployees，andwhatfactorswillaffectit．Therearemanyfactorsthataffectthesalarygapbetweenexecutivesandemployees，includingrationalfactors

3、，andalsoincludingtheirrationalfactors．Therefore，weneedtodistinguishbetweenrationalandirrationalfactorswhiledoingtargetedresearchs，thescholars’studyonthesalarygapbetweenexecutivesandemployeesaremostlyconcentratedinthelevelofrationalanalysis，andmostoftheempiricalresearchstudystherelationshi

4、pbetweenitscorporateperformance，thestudiescoveranarrowfield．Basedonthepreviousresearchresultsofdomesticscholars，acomprehensivecombinationoffactorsthatmayaffectthesalarygapbetweenexecutivesandemployeeswillbeconcludedinthispaper，andA-sharepartoflistedcompaniesof2008-2010paneldatawillbeusedf

5、orthestudy．Firstly，thispaperreviewstherelevantstudysonthefactosthatinfluencethesalarygapbetweenexecutivesandemployees，andpointsouttheexistingproblemsintherelevantstudys．AndadescriptionaboutdifferentpointswillbesubmitedbasedontheA—sharepartoflistedcompaniesof2008-2010paneldata,anoveralldes

6、criptiononthecompensationgapwillbeproposed．Secondly，thefactorsthattheoreticallyaffectthesalarygapbetweenexecutivesandemployees，arediscussedfromthreeaspectsofthecompany,theinternalandexternalfactorsandhumancapitalfactors．Andthedifferencesbetweenexecutivesandemployeesinhumancapitalistheroot

7、causesofpaygap．AbstractFinally,inordertoconfirmtheimpactofvariousfactorsonthepaygapfromanempiricalperspective，byusing2008-2010paneldataoftheA·sharelistedcompanies，investigatedtheimpactofcompanysize，performanceandotherfactorsonthesalarygapbetweenexecutivesandemployee