控制人性质、职工薪酬与企业绩效——基于中国上市公司的经验证据会计学专业毕业论文.docxVIP

重庆大学硕士学位论文英文摘要 重庆大学硕士学位论文 英文摘要 PAGE PAGE IV companies makes a weaker contribution to the increase of the business performance than that in the private business. (2) No matter what the characteristics are of the relationship between the increase of the payment of the workers and the increase of the business performance, private business are always behave more sensitive than the state-owned companies. (4) There is positive correlation between the payment level of the workers and the business performance; and the positive correlation plays a weaker role in the listed companies of protection industry than in the listed companies of competitive industry；There is positive correlation between the salary gap between the executives the workers and the business performance, and it functions weaker in the state-owned companies and the private business. The above researches make it clear that the enhancement of the workers’ payment have a positive stimulation to the workers; reasonable wage gap between the executives and the staffs are beneficial to the improvement of the business performance of the listed companies; at the same time, the factor of state-owned nature of companies may restrict the salary stimulation in the interior of companies. Therefore, business should have a correct understanding about the contribution made by workers’ efforts to the business performance, then to sign reasonable and effective contracts with the workers so as to improve the efficiency of the stimulation in the interior of the business. Key Words: The Nature of Ownership, Employee Compensation, Firm performance 重庆大学硕士学位论文目录 重庆大学硕士学位论文 目 录 目 录 中文摘要I 英文摘要 II 1 绪 论 1 1.1 研究背景与意义 1 1.2 研究方法 2 1.3 研究内容及框架 2 1.4 本文创新之处 3 2 文献述评 5 2.1 职工薪酬激励文献综述 5 2.2 职工薪酬与企业绩效文献综述 8 2.3 控制人性质与职工薪酬激励效率文献综述 11 2.4 本章小结 12 3 我国职工薪酬制度分析 14 3.1 我国职工薪酬制度改革 14 3.2 不同企业性质下的工资决定机制与差异 16 3.3 本章小结 18 4 控制人性质、职工薪酬与企业绩效 19 4.1 理论分析与研究假设 19 4.1.1 职工薪酬与企业绩效 19 4.1.2 不同控制人性质对职工薪酬激励效率的影响 22 4.2 实证设计与结果分析