中小企业内部薪酬差距及与绩效的关系探析
目 录
一、前言 错误！未定义书签。
二、相关概念界定 - 4 -
（一）中小企业 - 4 -
（二）薪酬差距 - 4 -
三、理论分析与研究假设 - 5 -
（一）薪酬差距跟企业绩效关系的理论分析及相关假设 - 5 -
（二）薪酬差距跟企业绩效的区间效应的理论分析及相关假设 - 5 -
四、中小企业内部薪酬差距跟企业绩效状况关系的实证分析 - 6 -
（一）样本选择与数据来源 - 6 -
（二）变量定义 - 6 -
1.被解释变量 - 6 -
2.解释变量 - 7 -
3.控制变量 - 8 -
（三）模型构建 - 9 -
五、实证回归结果及其分析 - 9 -
六、研究结论与政策建议 - 15 -
（一）研究结论 - 15 -
（二）政策建议 - 16 -
1.结合实际情况，制定合理的收入差异 - 16 -
2.提高内部薪酬的透明度 - 17 -
3.根据企业工作的性质适当调整收入差异 - 17 -
（三）研究局限性与未来研究展望 - 17 -
1.研究局限性 - 17 -
2.未来研究展望 - 17 -
参考文献 错误！未定义书签。
ABSTRACT
Small and medium-sized enterprises are an important part of Chinas national economy, is an important force to promote the development of national economy.In the era of knowledge economy, human is an important resource for enterprises, especially for small and medium enterprises, how to play the role of people is the key
*好棒文|www.hbsrm.com +Q: ^351916072*
development of national economy.In the era of knowledge economy, human is an important resource for enterprises, especially for small and medium enterprises, how to play the role of people is the key to enhance the performance of small and medium-sized enterprises. A scientific and reasonable salary system is considered one of the most effective means to play the role of human resources, but in the design of compensation system, generally only pay attention to pay little attention to the specific value, the salary gap between different jobs, so that the internal salary gap has a growing trend. The pay gap will have impact on the performance of small and medium-sized enterprises of our country, is the pay gap has a larger salary gap for the growth of small and medium enterprises or small can promote the growth of small and medium enterprises? Based on the above problems, this paper considers the reliability and availability of data, selection of the SME board listed companies on behalf of small and medium sized enterprises in china. Therefore, this article from 2011 to 2015, Shenzhen SME board listed companies as the research sample, the relative pay gap within the executive team and the relative pay gap between executives and ordinary employees as the pay gap within enterprise, construction of enterprise performance evaluation system by factor analysis method, the calculation of enterprise performance score to measure corporate performance, in order to explore the pay gap within me small and medium-sized enterprises impact on corporate performance. In order to further improve the compensation system of small and medium-sized enterprises in China to provide relevant recommendations, so that e
一、前言 错误！未定义书签。
二、相关概念界定 - 4 -
（一）中小企业 - 4 -
（二）薪酬差距 - 4 -
三、理论分析与研究假设 - 5 -
（一）薪酬差距跟企业绩效关系的理论分析及相关假设 - 5 -
（二）薪酬差距跟企业绩效的区间效应的理论分析及相关假设 - 5 -
四、中小企业内部薪酬差距跟企业绩效状况关系的实证分析 - 6 -
（一）样本选择与数据来源 - 6 -
（二）变量定义 - 6 -
1.被解释变量 - 6 -
2.解释变量 - 7 -
3.控制变量 - 8 -
（三）模型构建 - 9 -
五、实证回归结果及其分析 - 9 -
六、研究结论与政策建议 - 15 -
（一）研究结论 - 15 -
（二）政策建议 - 16 -
1.结合实际情况，制定合理的收入差异 - 16 -
2.提高内部薪酬的透明度 - 17 -
3.根据企业工作的性质适当调整收入差异 - 17 -
（三）研究局限性与未来研究展望 - 17 -
1.研究局限性 - 17 -
2.未来研究展望 - 17 -
参考文献 错误！未定义书签。
ABSTRACT
Small and medium-sized enterprises are an important part of Chinas national economy, is an important force to promote the development of national economy.In the era of knowledge economy, human is an important resource for enterprises, especially for small and medium enterprises, how to play the role of people is the key
*好棒文|www.hbsrm.com +Q: ^351916072*
development of national economy.In the era of knowledge economy, human is an important resource for enterprises, especially for small and medium enterprises, how to play the role of people is the key to enhance the performance of small and medium-sized enterprises. A scientific and reasonable salary system is considered one of the most effective means to play the role of human resources, but in the design of compensation system, generally only pay attention to pay little attention to the specific value, the salary gap between different jobs, so that the internal salary gap has a growing trend. The pay gap will have impact on the performance of small and medium-sized enterprises of our country, is the pay gap has a larger salary gap for the growth of small and medium enterprises or small can promote the growth of small and medium enterprises? Based on the above problems, this paper considers the reliability and availability of data, selection of the SME board listed companies on behalf of small and medium sized enterprises in china. Therefore, this article from 2011 to 2015, Shenzhen SME board listed companies as the research sample, the relative pay gap within the executive team and the relative pay gap between executives and ordinary employees as the pay gap within enterprise, construction of enterprise performance evaluation system by factor analysis method, the calculation of enterprise performance score to measure corporate performance, in order to explore the pay gap within me small and medium-sized enterprises impact on corporate performance. In order to further improve the compensation system of small and medium-sized enterprises in China to provide relevant recommendations, so that e
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