CAJ | 학술논문

薪酬激励一直以来都是企业管理中的一个重要课题。以企业高管与一般员工的薪酬差距为研究主题，以我国北京地区上市公司为例，对高管与一般员工薪酬差距对企业绩效的影响进行实证分析，探究两者之间的关系。研究发现：高管—员工薪酬差距与企业绩效之间不是完全的正相关或者负相关关系，企业绩效将随着薪酬差距的扩大先是上升然后下降；并且他们之间的关系也会因所在企业的产业性质和产权性质的差别而不同。
신수격려일직이래도시기업관리중적일개중요과제。이기업고관여일반원공적신수차거위연구주제，이아국북경지구상시공사위례，대고관여일반원공신수차거대기업적효적영향진행실증분석，탐구량자지간적관계。연구발현：고관—원공신수차거여기업적효지간불시완전적정상관혹자부상관관계，기업적효장수착신수차거적확대선시상승연후하강；병차타문지간적관계야회인소재기업적산업성질화산권성질적차별이불동。
In recent years ,China＇s listed Corporation executives’ salary growth has aroused widespread concern in society. Based on the pay gap between senior executives and general staff as the theme ,with the cross section data of Listed Corporations in Beijing as the research sample ,an empirical analysis is made to explore the relationship of the pay gap ,which is between senior executives and the general staff ,and the performance of enterprises. We have found after this study that ：The relationship of the pay gap and enterprise performance is not purely a linear relationship , but there exists an effective interval. With the salary gap expanding endlessly ,the enterprise performance is first increased and then decreased.And the relationship would change with the Industrial difference and the nature of enterprise .