薪酬差距对企业创新的影响研究

财经论丛 ›› 2020, Vol. 36 ›› Issue (5): 75-82.

薪酬差距对企业创新的影响研究

傅颀¹, 贾秋国², 徐静¹

1.浙江财经大学会计学院,浙江杭州 310018;
2.国网浙江杭州市余杭供电公司,浙江杭州 311100

收稿日期:2019-09-10 出版日期:2020-05-10 发布日期:2020-05-21
作者简介:傅颀(1979-),女,浙江绍兴人,浙江财经大学会计学院教授,博士;贾秋国(1993-),男,浙江湖州人,国网浙江杭州市余杭供电公司职员,硕士;徐静(1982-),女,浙江丽水人,浙江财经大学会计学院讲师,博士。
基金资助:
国家自然科学基金青年项目(71802177;71602179)

Research on the Influence of Salary Gap on Enterprise Innovation

FU Qi¹, JIA Qiuguo², XU Jing¹

1. School of Accounting, Zhejiang University of Finance and Economics, Hangzhou 310018, China;
2.State Grid Zhejiang Hangzhou Yuhang District Power Supply Company, Hangzhou 311100, China

Received:2019-09-10 Online:2020-05-10 Published:2020-05-21

摘要/Abstract

摘要： 近年来企业创新的影响因素受到了众多学者的关注,本文以企业产品市场强度、产品生命周期作为研究维度,分析了薪酬差距对企业创新的影响。研究表明:高管员工薪酬差距对企业创新存在正向激励的影响,但会在企业生命周期动态迭代的进程中表现出差异。同时,市场竞争强度加剧了薪酬差距对企业创新的激励作用。本研究的意义在于更好地阐述了薪酬差距与企业创新的之间的关系,同时有利于协调相关部门政策思路的制定和管理。

关键词: 薪酬差异, 生命周期, 企业创新, 市场竞争水平

Abstract: In recent years, the influencing factors of the corporate innovation have attracted more attention from scholars. This paper takes the market competition intensity and the product life cycle of enterprises as the research dimensions, and analyzes the impact of the compensation gap on the corporate innovation. Research results show that the executive-employee compensation gap has a positive incentive influence on the corporate innovation,but differences occur in the dynamic development ofenterprises’ life cycle.In addition, the incentive effect of the compensation gap on enterprises’ innovation will be strengthened by the intensity of the market competition. The significance of this study is to better explain the relationship between the compensation gap and the corporate innovation, so that investors have a deeper understanding of the corporate innovation and better investment activities, and at the same time, it is conducive to coordinate the formulation and management of relevant departments’ policies.

Key words: Pay Differentials, Life Cycle, Enterprise Innovation, Level of Market Competition

中图分类号:

F244

傅颀, 贾秋国, 徐静. 薪酬差距对企业创新的影响研究[J]. 财经论丛, 2020, 36(5): 75-82.

FU Qi, JIA Qiuguo, XU Jing. Research on the Influence of Salary Gap on Enterprise Innovation[J]. , 2020, 36(5): 75-82.

参考文献

[1] 卢锐. 企业创新投资与高管薪酬业绩敏感性[J]. 会计研究,2014,(10):36-42,96.
[2] 王燕妮. 高管激励对研发投入的影响研究——基于我国制造业上市公司的实证检验[J]. 科学学研究,2011,29(7):1071-1078.
[3] 巩娜,刘清源. CEO还是TMT——民营上市公司高管薪酬差距对于企业研发的影响[J]. 南方经济,2015,(1):85-103.
[4]朱乃平,朱丽,孔玉生.技术创新投入、社会责任承担对财务绩效的协同影响研究[J]. 会计研究,2014,(2):57-63,95.
[5] Grossman,Gene M. and Helpman, Elhanan. Quality Ladders in the Theory of Growth[J]. Review of Economic Studies,1991,91(58):43.
[6] Sam Tavassoli. Innovation Determinants over Industry Life Cycle[J]. Technological Forecasting & Social Change,2015,91 :18-32.
[7] 黎文靖,郑曼妮. 实质性创新还是策略性创新?——宏观产业政策对微观企业创新的影响[J]. 经济研究,2016,51(4):60-73.
[8] 孔东民,徐茗丽,孔高文. 企业内部薪酬差距与创新[J]. 经济研究,2017,52(10):144-157.
[9] 翟淑萍,毕晓方,李欣. 薪酬差距激励了高新技术企业创新吗?[J]. 科学决策,2017,(6):1-28.
[10] 黄宏斌,翟淑萍,陈静楠. 企业生命周期、融资方式与融资约束——基于投资者情绪调节效应的研究[J]. 金融研究,2016,(7):96-112.
[11] 白俊红,李婧. 政府R&D资助与企业技术创新——基于效率视角的实证分析[J]. 金融研究,2011,(6):181-193.
[12]毕晓方,翟淑萍,姜宝强. 政府补贴、财务冗余对高新技术企业双元创新的影响[J]. 会计研究,2017,(1):46-52,95.
[13]李文贵,余明桂. 民营化企业的股权结构与企业创新[J]. 管理世界,2015,(4):112-125.
[14]温军,冯根福. 异质机构、企业性质与自主创新[J]. 经济研究,2012,47(3):53-64.
[15] 傅颀,乐婷,徐静. 有效激励还是以权谋私:超额高管薪酬与股价崩盘风险——基于不同产权性质的实证研究[J]. 财经论丛,2017,(9):74-82.
[16]Olubunmi Faleye,Ebru Reis,and Venkateswaran. The Determinants and Effects of CEO-Employee Pay Ratios[J]. Journal of Banking and Finance,2013,37(8):3258-3272.
[17]Phyllis A. Siegel,Donald C. Hambrick. Pay Disparities Within Top Management Groups: Evidence of Harmful Effects on Performance of High-Technology Firms[J]. Organization Science,2005,16(3):259-274.
[18] 谷丰,张林,张凤元. 生命周期、高管薪酬激励与企业创新投资——来自创业板上市公司的经验证据[J]. 中南财经政法大学学报,2018,(1):146-156.