摘要
我国企业分配不公问题主要体现在职工薪酬的不对等,职工薪酬机制一直备受关注。通过考察2003—2012年10年间中国A股上市公司治理效率对薪酬机制的影响,重点关注普通职工的薪酬机制。使用数据包络分析法(DEA)对治理效率进行了量化,研究发现治理效率对职工薪酬水平和差距有显著影响。在此基础上研究治理效率对职工薪酬调整机制的后续效应,实证结果得出治理效率越高,薪酬调整机制灵活性减弱。
Inequitable distribution of Chinese enterprises is mainly reflected in unequal pay employees, so employee compensation mechanism has been of concern. By examining how governance structure of Chinese A - shares listed companies （2003 - 2012） impact on the pay system, this paper focuses on ordinary workers pay mechanism. The method of DEA （ Data Envel- opment Analysis） were used to quantify efficiency of governance, and the findings are as follows： efficiency of governance has a significant effect on pay levels and gaps for workers. Based on above, governance efficiency on adjustment mechanism for follow -up effects are also researched, The empirical results obtained that governance efficiency is higher, the pay adjust- ment mechanism flexibility is weakened. It provides inspiration and reference to build and improve the compensation mecha- nisms in China.
出处
《贵州财经大学学报》
北大核心
2013年第6期71-80,共10页
Journal of Guizhou University of Finance and Economics
