职位隔离对高管薪酬性别差异的影响

目前国内对性别工资差异研究很多，但对高管人员薪酬性别差异的分析还较少。本文利用2005-2010年沪深两市A股上市公司数据，在综合考虑不同性别在不同职位层级上的代表性的同时，采用Brown分解法分析了高管人员的性别薪酬差异问题。结果表明我国上市公司女性高管在较高层级的职位上代表性不足，同时也存在着“玻璃天花板效用”。女性高管在职位晋升方面受到了严重的歧视，在每一个职位层级上，女性高管职位晋升的门槛值都显著高于男性高管职位晋升的门槛值。男性高管和女性高管存在明显的性别薪酬差距，其中，超五成的薪酬差异是同一职位内的，四成以上的差异是职位间的；而有超七成的薪酬差异无法用教育程度、工作经验等可观测因素解释。

THE INFLUENCE OF JOB SEGREGATION ON GENDER DIFFERENCES IN EXECUTIVE'S COMPENSATION

By using the data of Shenzhen stock exchange and Shanghai stock exchange from 2005 to 2010，this paper explores the differences between male and female promotion as well as its influence on the gender differences in executives compensationWe use Brown decomposition methods to analyze the gender difference of compensation between and within the different job levelThe results show that women have been under represented in corporate management，and the ability threshold value of female executive is significantly higher than that of the male executive，that is，the standards for female executive to get a promotion are higher than male executiveSecond，there are significant gender differences between executives compensation5593% of total gender differences are due to differences within the same job level，the other 4407% is differences between different job levelsMeanwhile there are more than seventy percent gender difference cannot explained by education，work experience and other observable factors