中国上市公司经理人人均薪金基尼系数测度

发布时间：2018-02-04 22:44

  本文关键词： 上市公司 经理人人均薪金 基尼系数 企业家才能 负外部性　出处：《财经问题研究》2017年12期 　论文类型：期刊论文

【摘要】：本文基于2014年中国上市公司年报数据,测度上市公司间经理人人均薪金基尼系数。研究发现,上市公司间经理人人均薪金基尼系数为0.388,低于房地产业公司间0.458、第三产业公司间0.424和虚拟企业间0.458;高于或等于第一产业公司间0.298、第二产业公司间0.354和实体企业间0.388。这表明依据公司经理人所处的行业和产业特质核算薪金会产生相应的负外部性,出现"薪金侵蚀利润"现象;按照企业家才能支付薪金是一种典型的生产要素支付制度,易观察、易核算,但是对经理人长期激励不够;依据经理人任期时间以及任期内和任期后企业利润递增速度和持续时间,分别探索经理人劳动行为及结果与企业生产运营整体绩效之间的联系,采用适度的经理人薪金差距策略,激励经理人薪金中生产性活劳动投入的贡献,有利于整个公司间经理人人均薪金分布相对合理。
[Abstract]:Based on the annual report data of Chinese listed companies in 2014, this paper measures the Gini coefficient of average salary of managers among listed companies. The study finds that the Gini coefficient of per capita salary of managers among listed companies is 0.388. It is lower than 0.458 between real estate companies, 0.424 between tertiary industry companies and 0.458 between virtual enterprises. Above or equal to 0.298 between primary industry firms. 0.354 between the secondary industry companies and 0.388between the entity enterprises. This indicates that the salary accounting according to the industry and industry characteristics of the company managers will produce the corresponding negative externalities. "salary erodes profit" phenomenon; According to the entrepreneur ability to pay salary is a typical production factor payment system, easy to observe, easy to calculate, but the long-term incentive to managers is not enough; According to the duration of the manager's tenure and the increasing rate and duration of the profit during and after the tenure, the relationship between the manager's labor behavior and the result and the overall performance of the enterprise's production and operation is explored respectively. Adopting a moderate salary gap strategy to encourage the contribution of productive labor input in the manager's salary is beneficial to the relative reasonable distribution of the average salary of the managers in the whole company.
【作者单位】： 中南财经政法大学公共管理学院;南宁学院管理学院;
【基金】：教育部人文社会科学青年基金项目“中国上市公司职工之间的收入基尼系数测度”(16XJC630010) 广西高校中青年教师基础能力提升项目“中国上市公司之间的经理人人均薪金基尼系数测度”(2017KY1429)
【分类号】：F272.92;F832.51
【正文快照】： 一、问题的提出国家统计局公布的2003—2015年全国居民收入基尼系数显示,除了2014年和2015年这一系数接近0.470外,其他各年份都超过了0.470。这说明加快收入分配改革、缩小收入差距的紧迫性。收入分配关系到国民经济的再生产和社会秩序的稳定,因而一直是世界各国关注的焦点。2，

本文编号：1491359