10年来中国企业薪酬管理的研究回顾与展望

上世纪90年代以来,我国企业经营体制和劳动力市场改革的深化,为微观的薪酬管理实践创造了广阔的尝试空间。与此同时,研究者们对中国企业薪酬问题的探索也在不断深入。本文对上世纪90年代以来我国薪酬领域的主要研究成果、研究方法和发展趋势,以及对企业薪酬实践的启示进行了评述和总结,以供研究者和实践者借鉴。     

动态薪酬研究现状与评述

动态薪酬的研究对组织建立良好的激励机制具有重要意义。本文从以下四个方面对国内外动态薪酬的研究进行了综述:动态薪酬的概念提出及其发展、动态薪酬的影响因素、动态薪酬与组织的匹配、动态薪酬设计。在对国内外动态薪酬的相关文献进行回顾和评述的基础上,指出现有研究的不足和对未来研究的展望。     

上市公司高管薪酚结构的优化研究——以厦门市上市公司为例

基于厦门上市公司高管薪酬的分析可知，当前我国上市公司高管薪酬普遍存在薪酬结构不合理，缺乏有效的高管薪酬评价体系问题，形成激励不足和激励不当现象。加大对高管的激励力度，优化薪酬结构应合理搭配高管薪酬的长短期激励比例，合理安排高管的非货币性薪酬，合理安排对高管的股权激励，以解决企业薪酬管理中出现的问题。     

薪酬管制与经理人超额薪酬的研究综述

通过综述经理人超额薪酬和薪酬管制的相关文献,归纳总结经理人超额薪酬的衡量与影响超额薪酬的因素,分析薪酬管制产生的原因及其带来的经济后果,为薪酬管制与经理人超额薪酬的研究奠定理论基础,并对其未来研究方向进行了展望。     

薪酬设计的经济学分析

薪酬管理是企业管理的重要组成部分，也是很多企业面临的难题，目前从管理学角度对薪酬的研究已是汗牛克栋，可谓仁者见仁，智者见智。本文站在经济学角度，对企业薪酬的经济性质予以概述，并应用“成本-收益分析”法将薪酬设计纳入企业经济成本核算的完整体系，为当前的薪酬管理案例研究提供了一个可选择工具，在方法论上综合了各家之言，希望能时现实中的企业薪酬设计提供有力指导。     

浅谈全面薪酬及其实施策略

全面薪酬作为目前人力资源管理领域的热点之一，正在为越来越多的企业践行，它是未来薪酬管理的趋势，因此，深刻认识全面薪酬战略并探讨其实施策略，无疑有重要意义。本文主要就全面薪酬的内涵和特征、全面薪酬的实施原则以及实施步骤进行探讨。     

高管层内部薪酬差距研究综述——基于管理层权力理论视角

高层管理人员的薪酬契约被视为解决公司内部代理问题的重要机制。高管层内部薪酬差距属于高管薪酬结构研究中的重要问题。主要回顾了该研究领域的理论发展脉络和重要研究结论,并试图从管理层权力理论的角度来解释薪酬差距产生的原因及合理性。对已有薪酬差距的研究做出重要的理论扩展,具有重要的理论意义。     

知识型员工薪酬激励实证研究

通过对知识型员工的调查研究和实证分析,得到以下结论:货币性薪酬因子要比非货币性薪酬因子的激励效应大,薪酬激励满意度主要由金钱激励和职业生涯激励两维度构成,这两个维度均与薪酬激励效应正相关,且金钱激励比职业生涯的激励效应显著。研究还表明,不同统计变量的知识型员工对薪酬激励满意度的认知存在显著差异,并揭示一种趋势:随着年龄的增长,职称越高,收入越高,薪酬激励效果也越明显。研究建议采取短期金钱激励和长期职业生涯激励相结合的策略。     

公正视角下国有企业经营者薪酬分配研究

伴随着中国版"限薪令"的出台,国有企业高管高薪问题再次成为全社会关注的焦点。区别薪酬契约有效性和薪酬制度优化等传统研究,选取"公平与效率"作为突破口,从经济学和管理学领域寻求理论渊源以探讨公正主义对国有企业经营者薪酬分配的诉求,借鉴组织公正理论,构建国有企业经营者薪酬分配公正模型,重点阐释主体公正、原则公正和过程公正三大维度的作用机理及实现路径。以期在拓展薪酬研究领域的同时,对完善国有企业经营者收入分配制度提供一定的帮助。     

医院绩效激励薪酬体系构建研究简

薪酬体系作为一个组织人事管理的一个重要部分,发挥着重要的激励和促进作用。薪酬体系分为普通的薪酬结构和特殊的薪酬结构。就医院而言,本文主要研究的其特殊的薪酬体系,即激励薪酬体系。本文主要分为四个部分,系统的阐述医院绩效激励薪酬体系的构建。首先是从概念上界定绩效激励薪酬的内涵,其次是从宏观层面把握激励薪酬体系对医院这一特殊组织的显性功效,再次是结合自身医院的实际情况,分析目前的激励薪酬体系存在的突出问题,最后从加强制度设计、差异化策略、职务和工作性质的区分等不同的措施加以完善。     

基于需求层次理论的薪酬分类与员工偏好研究

文章以马斯洛需求层次理论为基础,从员工需求视角提出了经济性薪酬的四分类假设,根据员工偏好水平由高到低分别是生存类薪酬、保健类薪酬、合作类薪酬和自我实现类薪酬,运用Q分类技术对这一假设进行了实证检验.员工属性差异与薪酬偏好关系的探索性研究结果发现:女性对集体合作类薪酬的偏好水平更高,男性对自我实现类薪酬更加偏好;此外,员工的受教育程度和职位层次对自我实现类薪酬的偏好水平有显著正向影响,月收入水平对该影响有部分中介作用.     

市场化进程、企业特征与高管薪酬—业绩敏感性

结合中国市场化改革的制度背景,就不同地区市场化进程差异对企业高管薪酬契约的影响进行理论分析和实证检验,结果发现:随着市场化进程的加快,高管薪酬与会计业绩的敏感性降低,与市场业绩的敏感性增加,这表明市场化改革的深化改变了高管薪酬契约中不同业绩指标所占比重的大小;同时,区分不同性质和行业的研究发现,市场化进程对国有企业高管薪酬—业绩敏感性的影响显著大于非国有企业,对保护性行业高管薪酬—业绩敏感性的影响显著小于竞争性行业,这表明市场化进程的宏观背景对不同性质和行业的企业高管激励契约的影响程度存在差异。     

产权残缺与农民利益受损及补偿

我国农民利益受损的本质在于产权残缺;对农民利益补偿能否进行的关键在于补偿成本与收益的权衡。由于利益公共补偿在降低补偿成本方面具有优势,故宜以政府为中介对农民进行政府公共补偿。     

西方广告学研究的新视点

美国的《广告杂志》代表着西方广告学研究的特点与发展方向。2007-2008年《广告杂志》共刊论文80篇,主题涉及广告创意、广告效果、广告伦理与法制、广告营销等方面,问题取向表现出针对性更强、更加细化的特点,广告品牌与营销、广告社会责任、广告效果研究成为集中的专题,跨学科研究成为鲜明特色。     

The Effects of Fraud and Lawsuit Revelation on U.S. Executive Turnover and Compensation

This study investigates the impact of fraud/lawsuit revelation on U.S. top executive turnover and compensation. It also examines potential explanatory variables affecting the executive turnover and compensation among U.S. fraud/lawsuit firms. Four important findings are documented. First, there was significantly higher executive turnover among U.S. firms with fraud/lawsuit revelation in the Wall Street Journal than matched firms without such revelation. Second, although on average, U.S. top executives received an increase in cash compensation after fraud/lawsuit revelation, this increase is smaller than that of matched non-fraud/lawsuit firms. Third, fraud/lawsuit firms were more likely to change top executive when chief executive officer (CEO) was not the board chairman and CEO had been on the board for a short time. Fourth, fraud/lawsuit firms were more likely to reduce their executive cash compensation when profitability was low, firms were involved in fraud, the compensation committee size was small, and the board met more often. These findings indicate that although, in general, U.S. fraud/lawsuits firms did not reduce their executive cash compensation, those involved in fraud were more likely to reduce their executive cash compensation than to change their top executives. The finding, that ethical standards is not a significant factor for U.S. executive turnover nor compensation reduction, suggests that ethics appears to play no part in the board’s decisions, and that U.S. firms may have ethical standards in writing but they do not implement nor enforce the standards.     

Transfer or localize? International reward and compensation practices of South Korean multinational enterprises in China

International reward and compensation has received little academic attention, but past research was mainly conducted in advanced Western economies. This study explores the extent to which multinational enterprises (MNEs) from an emerging economy, South Korea, transfer reward and compensation practices from business headquarters to a transitional economy, China and the determining factors for transfer. Using a qualitative approach to analysing 10 South Korean MNEs in China, this study reveals that the sample companies adopt home-oriented focal reward and compensation policies and practices (including base pay and performance-based pay) and an integrative approach to peripheral components (including allowances and benefits) for expatriates. However, the companies adopt an integrative approach to focal components of reward and compensation and a localized approach to peripheral components for host country nationals (HCNs). These findings indicate that Korean MNEs adopt different approaches to reward and compensation for expatriates and HCNs, as well as to focal and peripheral components of reward and compensation practices. The transfer of reward and compensation is due to the dominance effect resulting from the fact that the home economy is relatively more advanced than the host economy. On the one hand, the tendency to localize reward and compensation results from contextual differences between host and home nations, such as economic development, living costs and compensation traditions.     

我国不同所有制企业薪酬体系比较研究

本文通过实证研究发现,我国不同所有制企业薪酬体系的特征在整体上不存在显著差异,但在有些维度上存在显著差异,它们是基于资历还是绩效、固定/变动薪酬占总薪酬的比重和对内部/外部公平的重视三个维度。同时本文还发现,各所有制企业的薪酬体系都比较机械,都强调岗位、绩效、短期薪酬、内部公平。此外,外资企业与民营企业员工的总体报酬水平接近,民营企业最为重视绩效薪酬,外资企业员工参与薪酬决策最少。     

Ethics Programs, Board Involvement, and Potential Conflicts of Interest in Corporate Governance

Board composition, insider participation on compensation committees, and director compensation practices can potentially cause conflicts of interest between directors and shareholders. If these corporate governance structures result in situations where actions beneficial to directors do not also benefit shareholders, then shareholders may suffer.Corporate ethics programs usually address conflicts of interest that may arise in the firm's activities. Some boards of directors take active roles in their firms' ethics programs by actively overseeing the programs. This paper empirically examines the relationship between ethics programs and potential conflicts of interest and the relationship between board involvement in a firm's ethics program and potential conflicts of interest.Evidence in this paper shows that firms with ethics programs have a lower percentage of inside directors on their compensation committees than do firms without ethics programs. Firms in which boards are actively involved in the programs have more independent boards (higher percentage of independent directors and lower percentage of inside directors) and are more likely to compensate outside directors with equity than are firms in which boards are not actively involved in the programs. Supplemental analyses show that the incidence of potential conflicts of interest is not significantly different between firms without ethics programs and firms in which boards are not actively involved in the programs. Taken together, the evidence in this paper indicates that a board actively involved in an ethics program, and not the simple existence of an ethics program, is related to the incidence of potential conflicts of interest.     

Managerial pay and financial performance of small business

The purpose of this study is to examine empirically whether managerial pay of small-firm executives is more closely related to profitability or generation of sales. Conventional economic doctrine supports the hypothesis that chief executives are paid primarily to advance profitability. The contrary hypothesis, given impetus by Baumol [2] and Galbraith [8], asserts a closer relationship between compensation and sales. Previous studies of large corporations have produced conflicting results. Regression analysis of the 78 small firms in this study reveals managers receiving compensation correlating fairly closely with both profitability and sales. The cumulative forces at work in these firms impacting upon managerial pay appear to have wrought a linkage conductive toward motivating managers to be both “bottom line” and marketing oriented.     

上市公司违规处罚有效性研究

本文研究了2008-2010年违规并被处罚的119家公司在处罚公告日前后的市场反应,认为对上市公司违规行为进行处罚有比较明显的负向效应。分组研究结果表明违规公司所处年份、所在行业、处罚机构、处罚原因、处罚类型,会对处罚效果产生不同影响。针对不同处罚效果,本文给监管层提出一些政策建议,并给投资者提出几点可能的应对措施。