高管薪酬差距、产权性质与企业风险承担关系研究
董维维1,2, 潘金晶1
( 1．上海应用技术大学 经济与管理学院，上海201408; 2．西安交通大学 管理学院，陕西 西安710049)
摘 要：基于社会比较理论,本文以2010～2018年中国上市公司为样本,考察了高管薪酬差距与企业风险承担之间的关系,以及产权性质对两者关系的影响。研究结果表明:高管内部薪酬差距与企业风险承担呈显著负相关关系,高管外部薪酬差距与企业风险承担的相关研究,并引导企业制定动态的薪酬体系。
关键词：高管薪酬差距; 产权性质; 企业风险承担
引 用：董维维, 潘金晶.高管薪酬差距、产权性质与企业风险承担关系研究[J]. 预测，2020，39（6）：25-31.
doi: 10.11847/fj.39.6.25
Research on the Relationship among Executive Compensation Gap,
Property Right and Enterprise Risk Taking
DONG Wei-wei1,2， PAN Jin-jing1
(1. School of Economics and Management，Shanghai Institute of Technology，Shanghai 201408，China; 2. School of Management，Xi’an Jiaotong University，Xi’an 710049，China)
Abstract: Based on the theory of social comparison，this paper taking Chinese listed companies from 2010 to 2018 as samples，examines the relationship between executive compensation gap and enterprise risk taking，and the moderating effect of property right．The results show that: internal compensation gap of executive has a significant negative impact on enterprise risk taking，and external compensation gap of executive has a significant positive impact on enterprise risk taking; under the nature of state-owned property right，the impact of executive compensation gap on enterprise risk taking are reduced．This study will enrich and improve the research on executive compensation gap and enterprise risk taking，and guide enterprises to make dynamic compensation system．
Key words: executive compensation gap; property right; enterprise risk taking
Citation: DONG, Wei-wei，PAN, Jin-jing.(2020), "Research on the relationship among executive compensation gap, property right and enterprise risk taking", Forecasting, Vol.39, No.6, pp.25-31.
doi: 10.11847/fj.39.6.25