在职消费:薪酬补偿还是利益侵占

在职消费具有薪酬补偿与利益侵占的双刃剑效应,其对企业绩效的影响方向及程度是这两股作用力的博弈结果,而这两种效应的发挥又受到管理层激励与约束程度的影响。为探索在职消费的业绩影响,分别以显性激励水平和管理层权利为标准分情境讨论了在职消费的双刃剑效应,研究发现：在管理层显性激励水平相对越低的情境下,在职消费越能有效提高企业绩效,在职消费的薪酬补偿效应越显著;在管理层约束程度越弱的情境下,在职消费对企业绩效产生负向影响,在职消费的利益侵占效应越显著;与民企相比,国企在职消费所发挥的薪酬补偿效应更大。

Job Consumption: Compensation or Benefit Expropriation

Perks have double-edged sword effect of compensation and benefit expropriation, the direction and degree of its influence on enterprise performance depends on the game result of these two forces, and the two types of effects' play are affected by the explicit incentive level of management and management rights. Based on explicit incentive level and management rights norm, this paper discussed the double-edged effect of perks in different situations, and find that: ①At the situation of the explicit incentive level is lower, perks can effectively improve business performance and the compensation effect is more significant. ②At the situation of the management rights is stronger, perks reduces the corporate performance and the benefit expropriation effect is more significant. ③Compared to private enterprise, perks of state-owned enterprises have bigger compensation effect.