内外部薪酬差距对企业绩效的影响研究-毕业论文.docx

本科毕业论文（设计） 论文题目：内外部薪酬差距对企业绩效的影响研究 摘要 在转型升级的时代浪潮下，现代企业人力资源管理和薪酬战略管理越来越得到重视，薪酬差距已经成为时下聚焦的话题，而薪酬差距如何影响企业业绩更是其中最受关注的问题之一。 为探索薪酬差距对企业绩效的影响，本文以内、外两个视角，分别研究了高管-员工薪酬差距、高管外部薪酬差距、员工外部薪酬差距的作用原理和效果。通过理论研究和实证分析，得出了研究结果，结果表明：（1）高管-员工薪酬差距与企业绩效间存在倒U型关系；（2）高管正向外部薪酬差距与企业绩效正相关，符合行为理论观点；（3）员工正向外部薪酬差距受离职成本的影响或与企业绩效呈负相关关系。 最后，本文综合理论知识和实证结果提出了企业薪酬设计相关建议，包括：根据企业实际情况，因势利导设计薪酬分配结构；重视薪酬市场调查，调整薪酬水平；重视薪酬分配的程序公平，构建公平的内部竞争环境；重视薪酬分配的个人公平，制定科学的薪酬激励制度；考虑薪酬成本，采取适合企业的薪酬策略等，为我国上市公司薪酬体系改革提供参考。 关键词：薪酬差距；企业绩效；锦标赛理论；行为理论 Abstract Under the tide of transformation and upgrading, human resource management and salary strategy management have become more and more important. Nowadays, how the pay dispersion affect firm performance is one of the most concerned issues. In order to find out the relationship between pay dispersion and firm performance, this paper explores the impact of the executive-employee pay dispersion and their remunerations on firm performance by taking empirical research and theoretical analysis. The result shows that there is an inverse U-shaped relationship between executive-employee pay dispersion and firm performance. It also shows that the firm performance is positively affected by compensation level of top managers, while the compensation level of employees has a negative influence on firm performance, affected by the cost of job-hopping. Considering relevant theories and empirical results, some suggestions for enterprises are put forward in this paper: design the pay dispersion structure according to the situation of enterprises; pay attention to market compensation survey and adjust salary timely; emphasis on procedural fairness, ensure that the system is open and transparent; formulate scientific salary regulations that reflect individual differences; choose the appropriate salary strategy for the enterprise after considering costs. This paper provides a reference for the reform of the salary system of listed companies in China. Key words：Pay dispers