【摘要】：自改革開放以來，經(jīng)濟(jì)發(fā)展和收入分配一直是各界的關(guān)注的重點(diǎn)。八十年代時(shí)，，我國的收入分配更注重的是公平主義，但是十五大提出要打破公平主義、實(shí)施“注重效率、兼顧公平”的收入分配政策，提倡一部分人要先富起來。由于近年來，國有上市公司中高管擁有巨額薪酬的現(xiàn)象極其普遍，在黨的十八屆三中全會(huì)中，就提出要全面深化經(jīng)濟(jì)體制改革，形成合理有序的收入分配格局。因此，本文基于收入初次分配的視角，從研究薪酬相對(duì)變動(dòng)出發(fā)，探索影響薪酬變動(dòng)的主要因素，以期能夠找到有效的辦法縮小居民收入差距。 首先，本文通過梳理前人的研究結(jié)果形成本文的研究?jī)?nèi)容、研究思路及研究方法，并回顧了有關(guān)我國上市公司薪酬變動(dòng)影響因素的相關(guān)文獻(xiàn)，歸納總結(jié)影響員工薪酬的因素和影響公司內(nèi)部員工薪酬差距的因素。 其次，本文分析了從2002年到2011年我國國有上市公司薪酬變動(dòng)情況，分析結(jié)果顯示高管前三名薪酬增長(zhǎng)率、高管團(tuán)隊(duì)薪酬增長(zhǎng)率和普通員工薪酬增長(zhǎng)率依次遞減，公司內(nèi)部員工薪酬差距逐步拉大。并通過分行業(yè)、分地區(qū)比較后得出房地產(chǎn)業(yè)薪酬增長(zhǎng)速度最快，農(nóng)、林、牧、漁業(yè)薪酬增長(zhǎng)最慢；東部地區(qū)增長(zhǎng)速度最快，西部地區(qū)相對(duì)較慢。 最后，本文采用SPSS17.0軟件對(duì)我國國有上市公司數(shù)據(jù)進(jìn)行實(shí)證研究，驗(yàn)證影響我國國有上市公司薪酬變動(dòng)的主要因素，希望能給國有上市公司改革提供些許借鑒。本文的研究結(jié)論主要有：1、國有上市公司上年績(jī)效越好、規(guī)模越大，公司內(nèi)部高管與普通員工薪酬差距越大；2、國有上市公司的財(cái)務(wù)杠桿越高，企業(yè)內(nèi)部薪酬差距越大；3、國有上市公司的股權(quán)分布和董事會(huì)、監(jiān)事會(huì)結(jié)構(gòu)對(duì)薪酬差距有顯著影響，股權(quán)越集中，薪酬差距越大；董事會(huì)、監(jiān)事會(huì)越大，薪酬差距越小；4、行業(yè)和地區(qū)對(duì)國有上市公司內(nèi)部薪酬差距有明顯的影響，風(fēng)險(xiǎn)高的行業(yè)較之風(fēng)險(xiǎn)低的行業(yè)，薪酬差距更大；發(fā)達(dá)地區(qū)比欠發(fā)達(dá)和不發(fā)達(dá)的地區(qū)薪酬差距更大。
[Abstract]:Since the reform and opening up, economic development and income distribution has been the focus of attention. In the 1980s, China's income distribution paid more attention to fairness, but the 15th National Congress proposed that we should break fairness, implement the income distribution policy of "pay attention to efficiency and give consideration to fairness", and advocate that some people should get rich first. In recent years, it is very common for the high management of state-owned listed companies to have a huge salary. In the third Plenary session of the 18th CPC Central Committee, it was proposed to deepen the economic system reform in an all-round way and form a reasonable and orderly pattern of income distribution. Therefore, based on the perspective of initial income distribution, this paper explores the main factors that affect the change of salary from the perspective of the relative change of salary, in order to find an effective way to narrow the income gap of residents. First of all, by combing the previous research results, this paper forms the research content, research ideas and research methods, and reviews the relevant literature on the factors affecting the salary changes of listed companies in China. Induces and summarizes the factors that affect the salary of employees and the factors affecting the pay gap within the company. Secondly, this paper analyzes the salary changes of the state-owned listed companies from 2002 to 2011. The results show that the top three salary growth rates of senior executives, the compensation growth rate of executive team and the salary growth rate of ordinary employees decrease in turn. The pay gap within the company is gradually widening. It is concluded that the real estate industry salary growth rate is the fastest, the agriculture, forestry, animal husbandry and fishery salary growth is the slowest, the eastern region is the fastest, and the western region is relatively slow. Finally, this paper makes an empirical study on the data of the state-owned listed companies by using SPSS17.0 software to verify the main factors that affect the salary changes of the state-owned listed companies, hoping to provide some references for the reform of the state-owned listed companies. The main conclusions of this paper are as follows: 1, the better the performance of state-owned listed companies in the past year, the larger the scale, the bigger the pay gap between executives and ordinary employees; 2, the higher the financial leverage of state-owned listed companies, the greater the internal pay gap; 3. The distribution of equity and board of directors of state-owned listed companies, the structure of board of supervisors have significant influence on the pay gap, the more concentrated the equity, the bigger the pay gap, the bigger the board of directors, the smaller the salary gap. (4) the industry and region have obvious influence on the internal pay gap of the state-owned listed company. The higher risk industry has the bigger pay gap than the lower risk industry, and the bigger the salary gap is in the developed region than in the underdeveloped and underdeveloped area.
【學(xué)位授予單位】：安徽工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F832.51;F272.92

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