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论文编号：	11852
作者编号：	2120182932
上传时间：	2020/6/23 9:06:31
中文题目：	企业薪酬差距能促进创新产出吗？—以创业板上市公司为例
英文题目：	Can salary gap promote innovation output? – Taking GEM listed companies as an example
指导老师：	程新生
中文关键字：	高管-员工薪酬差距；外部薪酬差距；创新产出；锦标赛理论
英文关键字：	executive employee pay gap; external pay gap; innovation output; tournament theory
中文摘要：	党的十九大报告中明确指出，创新是引领发展的第一动力，是建设现代化经济体系的战略支撑。处于激烈国际竞争中的高新技术企业，同时面临着资源约束的窘境，技术创新成为了企业在竞争中保持竞争优势的关键，是高新技术企业发展的不竭动力。高管是企业的经营者，也是开展创新活动的主要组织者和推动者，其重要性不言而喻。员工是企业创造力的源泉，也是企业重要的价值创造者。薪酬激励是我国最普遍的创新激励方式之一，因此如何设置有效的薪酬激励机制对于高新技术企业而言是极其重要的。薪酬差距作为薪酬激励机制中重要的一部分，是否对企业创新产生影响以及是如何产出产生影响的是本文主要探讨的问题。 本文首先界定了关键概念，明确了关键变量的定义范围：高管、员工，高管-员工薪酬差距、高管外部薪酬差距与员工外部薪酬差距，以及创新产出的度量方法。基于相关理论、文献的梳理，包括锦标赛理论、行为理论和公平理论，探讨了我国创业板上市企业内部、外部薪酬差距对公司创新产出的影响机理。本文选取2009-2019年创业板上市公司为研究样本，对高管-员工薪酬差距进行分解，对外部薪酬差距与企业创新产出的关系进行研究。 实证结果发现高管-员工薪酬差距、高管外部薪酬差距和员工外部薪酬差距对企业创新产出都具有正向激励作用。表明薪酬激励的作用不仅来自于公司内部的高管与员工的薪酬差距，还包括与高管、员工与同行业同职位薪酬的对比。研究结果通过了一系列稳健性测试后，表明了研究结果是较为可靠的。文章从薪酬差距出发，从垂直差距和水平差距来探讨其对创新产出的影响，为企业完善激励机制和提高创新产出提供参考依据。
英文摘要：	The report of the 19th National Congress of the Communist Party of China pointed out that innovation is the first driving force for leading development and the strategic support for building a modern economic system. In the fierce international competition, high-tech enterprises are facing the dilemma of resource constraints. Technological innovation has gradually become an inexhaustible driving force to promote the development of high-tech enterprises, and is the key to obtain and maintain long-term competitive advantage. As an important part of the enterprise technological innovation chain, R&D is an important source of the core competitiveness of enterprises. Only by further strengthening the attention and investment in R&D activities, can high-tech enterprises enhance their own competitiveness and obtain long-term development. As the main organizer and promoter of innovation activities, the importance of executives is self-evident. Employees are the source of enterprise creativity and the important value creators. How to set up salary incentive mechanism is very important for high-tech enterprises, and salary gap is one of the important issues in salary incentive. How does the pay gap affect the innovation output of enterprises is the main issue of this paper. Firstly, this paper defines senior managers and employees, the pay gap between senior managers and employees, the pay gap between senior managers and employees, and the measurement method of innovation output. Based on the principal-agent theory, tournament theory, behavior theory and equity theory, this paper discusses the impact mechanism of the pay gap between executives and employees on the innovation output of gem enterprises. This paper selects 2009-2019 GEM listed companies as research samples to study the relationship between internal and external pay gap and innovation output. The empirical results show that the executive employee pay gap, the executive external pay gap and the employee external pay gap have a positive incentive effect on the innovation output of enterprises. It shows that the compensation gap between executives and employees has a positive incentive effect on enterprise innovation activities, and the role of compensation incentive not only comes from the compensation gap within the company, but also includes the comparison with the compensation of the same industry and the same position. After a series of robustness tests, the results show that empirical results are reliable. Starting from the salary gap, this paper discusses the impact of the vertical gap and the horizontal gap on innovation output, so that give a suggestion for enterprises how to establish their incentive mechanism and improve innovation output.
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