【作者】 马静；

【导师】 张霞；

【作者基本信息】 石河子大学 ， 工商管理， 2021， 硕士

【摘要】 企业是否重视社会责任将影响其发展之路是否长久。国内企业在近些年的社会责任承担过程中出现了很多问题,这导致利益相关者的利益被影响。尽管政府针对企业的履责行为专门颁布了法律法规,但企业对社会责任的重视度依然较低。梳理前人研究发现,企业的社会责任履行情况差的问题可通过内部薪酬激励和外部约束的方式来解决。高管之间的薪酬存在一定范围的差距是企业内部的重点激励方式。因此,如何设计合理的高管薪酬差距,促使企业的社会责任水平提升,是具有重要现实意义的研究议题。理论研究与实践结果表明,企业承担对利益相关者的社会责任可以通过积极创新的方式,因此,企业创新是影响企业社会责任表现的重要因素,同时高管是企业创新决策的制定者,基于此,本文以企业创新为中介视角,研究高管薪酬差距在企业承担社会责任方面的具体作用机制是非常有必要的。本文选取沪深两市的A股上市公司数据,选取年份为2013年至2019年,通过文献整理,以委托代理理论、利益相关者理论、社会比较理论、以及锦标赛理论为基础,对高管薪酬差距、企业社会责任、企业创新、企业生命周期的关系展开了实证分析。数据结果呈现出如下的结论:(1)高管薪酬差距正向促进企业的社会责任;(2)高管薪酬差距正向促进企业创新;(3)企业创新正向促进企业的社会责任;(4)高管薪酬差距通过正向促进企业创新进而利于企业实施社会责任;(5)当企业进入成长期或成熟期后,高管薪酬差距都会正向促进企业的社会责任,但成长期的促进作用更显著。在理论层面,本文使得高管薪酬差距的有关研究更丰富,扩展了高管薪酬差距对企业社会责任产生影响的具体机制与情境因素研究;在实践层面,为企业在不同的生命周期时调整完善高管的薪酬制度,提升企业的创新水平提供了有效的理论参考,进而促使企业对各个利益相关者的履责意识提升。更多还原

【Abstract】 Whether the company values societal liability will relate whether its developing way is enduring.In recent years,internal firms confront many matters in the process of societal duty,which is affecting the stakeholder’s benefits.Although the government specifically proclaimed laws and rules on company’s duties,firms still take little notice to societal duty.A commentary of previous research reveals that the issues of corporate social liability performance decline can be solved by internal incentives and external constraints.The wage differential of officers is one of the main forms of inside incentives.Thus,the rational executive wage gap design and how to Facilitate corporate social liabilities is a research topic with eventful practical importance.Theoretical and empirical results show that firms can take responsibility for stakeholders through positive innovation.Therefore,firm innovation is an important element that affects firm social liability performance.At the same time,the manager decides the innovation of the firm.In view of this,in this pen,the company’s innovation is regarded as an intermediate visual point,and it is necessary to investigate the affect of the gap of the executive compensation on the firm social liability.For this source,the pen is based on the Shanghai Crotch Trade and the company’s data of the Shenzhen Stock Exchange.The selected year is 2013 to 2019.We use Principal-proxy theory and social contrast through document Summary and empirical research.The empirical analysis of the contact between management gap,corporate innovation,and Company’s social duty has been made to quarry the part of regulating Company’s life periods.Empirical results show the following:(1)the greater the corporate wage gap,the higher the corporate social liability score.(2)the larger the corporate wage gap,the firm will invest in research and development.(3)firms invest.In research and development,the higher the social duty score,the higher the wage gap between officers,the more firms will invest in research and development,the higher the social duty score.Corporate innovation is part of an intermediate role.(5)when the firm enters the growth or ripe stage,the Character of maturity is more eventful,although the company can promote corporate social duty score by expanding the management gap of executives.This article has theoretically completed the relevant research on the wage differentials of officers,and enlarged the visual points of the connection between wage divergences and Company’s social liability.Actually,you can adjust and ameliorate the remuneration of officers in dissimilar life cycles.This system provides an successful theoretical consultation to increase the corporate innovation level,thereby promoting various stakeholders’ social responsibility.更多还原