【作者】 夏雪花；

【导师】 郭复初；

【作者基本信息】 西南财经大学 ， 财务管理， 2011， 博士

【摘要】 2010年我国基尼系数接近0.5,不仅超过了国际上的0.40的警戒线,也超过了英、美等发达国家的水平。2011年新年伊始,人民日报连续四次刊发文章聚焦收入分配差距问题,指出劳动者收入增长较慢,城乡、区域、行业和社会成员之间收入差距不断拉大等问题日益突出；并指出收入存在差距正常,怕的是差距不合理、不公正。改革开放三十多年来,随着我国经济的高速增长,收入分配差距在不断拉大,弱势群体也在不断扩大,与建立和谐社会、实现共同富裕的目标不符。如何处理好收入分配中“效率”与“公平”的关系已成为严峻的社会问题。合理的收入分配制度是社会公平的重要体现,也是促进社会和谐、建设小康社会的重要保障。贾庆林同志在全国政协十一届三次工作报告中明确指出,收入差距过大影响社会稳定。国家发展和改革委员会社会发展研究所杨宜勇研究员认为,初次分配过程中收入分配秩序紊乱是导致中国收入差距呈继续扩大趋势的主要原因。改革开放以来,尽管企业职工绝对工资水平在不断提高,劳动者所得占GDP的比例却在不断下降。从1990年至2007年,劳动者报酬占GDP的比例从53.4%降低到39.73%,而企业同期营业余额占GDP的比例却从21.9%增加到31.29%。改革开放后人们一度担心的“工资侵蚀利润”已转变为“利润侵蚀工资”,同时,高管天价薪酬屡见不鲜。“高管薪酬侵占利润”与“利润侵蚀工资”并存,折射企业分配不公。微观的企业是构成宏观的国民经济的子系统,微观企业内部高级管理人员与普通职工之间的薪酬分配属于初次分配,企业内部薪酬分配不仅会影响企业员工的劳动积极性和企业自身的发展,还将影响宏观的居民收入分配状况以及居民消费与整个社会的发展。因此,处理好企业薪酬分配中“效率”与“公平”的关系具有重大意义。目前,国内探讨效率与公平关系的规范研究文献较多,但从实证研究的角度分析企业薪酬分配效率与公平的文献却很少见,将企业薪酬分配效率与公平结合起来进行系统研究更是少见。企业薪酬分配效率与公平受到哪些因素的影响?企业薪酬分配效率与公平相结合状况会产生什么样的经济后果?如何实现企业薪酬分配效率与公平的有效结合?已有的研究并没有很好地予以解答。本文将以马克思主义分配理论为基本理论依据,采用规范分析与实证检验相结合的方法,对企业薪酬分配效率与公平的影响因素以及经济后果等进行分析与检验,并对企业薪酬分配效率与公平相结合的经济基础、应处理好的各项关系以及具体对策等进行深入探讨,从而拓展国内外已有的研究；同时,为企业正确制定薪酬分配政策提供理论支持和经验证据,并为国家改革收入分配制度、制定企业薪酬分配指导意见提供参考。本文共有七章,各章写作具体安排如下：第一章是导论。介绍研究背景和研究意义,阐述研究思路和拟解决的问题,说明研究方法并确定研究框架和各章的写作安排。第二章是文献综述。主要是对国内外相关的文献进行综述,系统总结其研究成果,并进行研究评价,从中发现和找到研究机会和研究方向。第三章是理论基础与制度背景。首先,探讨薪酬分配效率与公平相结合的理论依据,从马克思主义经典著作以及管理学、经济学中寻找理论支持,通过对马克思主义分配理论、公平理论、效率与公平的关系理论、薪酬管理理论以及委托代理理论等理论进行分析,形成本文研究的理论基础。其次,对我国企业内部分配制度改革历程进行系统回顾,分析我国企业薪酬分配制度改革的客观环境与制度背景。再次,对我国目前居民收入分配现状以及企业内部的薪酬分配状况进行描述性统计分析,并对不同地区、不同行业、不同性质、不同规模的企业薪酬分配状况进行对比分析,为本文后面的研究奠定基础。第四章是企业薪酬分配效率研究。从地区市场化水平、公司治理结构、企业特征、地区失业率等方面对企业薪酬分配效率的影响因素进行实证分析,并对企业薪酬分配效率的经济后果进行检验。本文从微观与宏观两个方面来检验企业薪酬分配效率的经济后果,一是从微观的角度检验企业薪酬分配效率对企业可持续发展的影响,二是从宏观的角度检验企业薪酬分配效率对地区经济发展的影响。第五章是企业薪酬分配公平研究。首先实证研究企业薪酬差距的影响因素,并根据回归结果提取残差。根据回归结果提取的残差属于非员工投入引起的薪酬差距,反映薪酬分配不公平程度。其次,利用残差构造度量企业薪酬分配公平性的财务指标,并对企业薪酬分配公平性影响因素进行实证分析。再次,从微观与宏观两个方面来检验企业薪酬分配公平性的经济后果,从微观方面检验企业薪酬分配公平性对企业可持续发展的影响,从宏观方面检验企业薪酬分配公平性对居民消费、地区贫富差距以及地区经济发展的影响。第六章是企业薪酬分配效率与公平相结合分析。首先对企业薪酬分配效率与公平的相结合程度以及经济后果进行分析与检验,在此基础上,对企业薪酬分配效率与公平相结合的经济基础、应处理好的各项关系以及具体对策等作进一步的探讨。第七章是研究结论与不足。这一章对全文进行总结,主要突出论文的研究结论,并对论文研究存在的不足进行说明。同时,指出有待进一步研究的方向。本文研究的主要创新点体现在三个方面,具体如下：①基于我国转型经济的特殊背景,对企业薪酬分配效率进行实证分析。国内探讨效率问题的文献比较丰富,但鲜有文献实证研究企业薪酬分配效率问题。本文以马克思主义相关理论为依据,引入经济增加值(EVA)对薪酬分配效率进行定义,并对企业薪酬分配效率的影响因素以及经济后果进行实证分析与检验,丰富了现有文献对薪酬问题的研究。②基于我国收入差距不断扩大的趋势,对企业薪酬分配公平性进行实证研究。国内研究高管薪酬差距的文献并不少见,但实证研究企业薪酬分配公平性的文献屈指可数。本文以马克思主义分配理论为指导,对薪酬差距与薪酬分配不公平进行区分,提出度量薪酬分配公平性的财务指标,并根据Cowherd和Levine(1992)等的研究思路,实证分析企业薪酬分配公平的影响因素以及经济后果,从而拓展有关方面的研究。③中共十七大报告特别强调初次分配和再分配都要处理好效率和公平的关系。目前,国内探讨效率与公平关系的规范研究文献较多,但采用实证研究的方法分析企业薪酬分配效率与公平相结合问题的文献却很少见。本文对企业薪酬分配效率与公平相结合程度以及经济后果进行分析与比较,发现薪酬分配公平与效率相结合程度比较合理,则可以产生积极的微观经济后果与宏观经济后果。这一结论具有重要意义,有助于推动企业改善治理结构、合理制定薪酬分配政策,促进企业的可持续发展。同时,对国家改革分配制度、制定薪酬分配指导意见具有重要的参考价值。更多还原

【Abstract】 In 2010, China’s Gini coefficient is close to 0.5, which is not only beyond the international warning line, but also higher than the level of some developed countries, such as the United States.At the beginning of 2011, the People’s Daily continuously issued four articles focusing on income distribution gap, which pointed out that the slower growth in labor income and the growing income gap have become increasingly prominent.The income gaps is normal, but unreasonable and unjust gap will lead to social instability.Since reform and opening, China’s economy has developed rapidly. However, income distribution gap is widening,and vulnerable groups is growing,which is inconsistent with the objectives of harmonious society and common prosperity. How to handle the relations between efficiency and equity in the income distribution has become a serious social problem.Reasonable income distribution system is not only an important manifestation of social justice, but also helps to promote social harmony and build a moderately prosperous society. CPPCC Chairman Jia Qinglin cleardthat the large income gap affects social stability. Professor Yang Yiyong believed that the disorder during the initial distribution of income contributed to China’s widening income gap. From 1990 to 2007,the compensation-GDP ratio is declining from 53.4% to 39.73%.Meanwhile, the corporate balance-GDP ratio is on the rise from 21.9% to 31.29%.The "wages erosion of profif" which people were worried after the reform and opening up has been transformed into "profit erosion of wages", and astronomical executive pay has been common. The"executive pay erosion of profit "and "profit erosion wage" is co-existing, which reflects the inequitable distribution in the companies.Micro-enterprises constitute the macro-economic subsystem, therefore, the macro-distribution of national income will be subject to micro-enterprise distribution. The distribution of micro-enterprise is the initial distribution, involving many stakeholders, such as the state, enterprises, shareholders and employees. The income distribution between senior managers and ordinary workers will will not only affect the labor enthusiasm of employees and its own development,but also affect income distribution,the consumption level and the development of the society. Therefore, it is of great significance to properly handle the relationship between efficiency and equity.At present, many literatures discuss the relationship between efficiency and equity through the normative research methods,but few literatures involve the relationship between efficiency and equity during the companies’compensation distribution from the point of view of empirical research. Therefore, it is theoretically and practically important to research the efficiency and equity during the compensation allocation by empirical methods.What affect the compensation distribution efficiency and equity? what will be the economic consequences for compensation distribution efficiency and equity? How to achieve the effective integration of compensation distribution efficiency and equity? They are not well be answered in the existing literatures. This paper will use Marxist theory of distribution as the theoretical basis to study the factors that affect the allocative efficiency and equity by empirical research and normative research methods, discuss the economic fundament of the combination of efficiency and equity, the relations that should be properly handled and the concrete measures.The study will supply theoretical support and empirical evidence for reasonable pay allocation policies,and provide guidance on the reform of income distribution system for the country.This paper consists of seven chapters.Major contents of each chapter are outline as follows.Chapter 1 is the introduction,which briefly introduces the research background and significance of this paper,describes research contents and their structural arrangement,talks about research methods employed by this paper,and summarizes the points of research innovation.Chapter 2 is the literature review.This chapter summarizes and makes comments on the relevant literatures home and abroad, sums up the shortage of the studies,and identifies the reseaech opportunities through literature review,being prerequisite for the following reseaech.Chapter 3 addresses the theoretical analysis and system background.This chapter has the following three parts. The first part discusses the theoretical basis about the Combination of efficiency and equity of compensation distribution,including Marxist theory of distribution, compensation management theory, theory of the relationship between efficiency and equity, agency theory, equity theory and other theories. The second part reviews the process of internal compensation distribution system reform and analyzes its objective environment and institutional background. The third part analyzes the status of the current income distribution and the internal state of compensation distribution.Chapter 4 analyzes the enterprise compensation distribution efficiency. Firstly,this chapter studies the factors which affect compensation distribution efficiency by empirical methods. Secondly, this chapter tests the economic consequences of compensation distribution efficiency, including the impact on corporate sustainability and regional economic development.Chapter 5 analyzes the enterprise compensation distribution equity. Firstly,this chapter empirically studies the factors which affect pay gap. Secondly, this chapter studies the factors which affect compensation distribution equity by empirical methods.Thirdly,this chapter further tests the economic consequences of compensation distribution equity, including the impact on corporate sustainability, consumption capacity, regional inequality and economic development.Chapter 6 discusses is the combination of efficiency and equity.This chapter analyzes the economic consequences of the combination of efficiency and equity, then discuses the economic base,relations and specific countermeasures.Chapter 7 is the conclusion, shortcomings and follow-up study.This chapter is a Summary of the full study, highlights the main conclusions of the dissertation, describes the shortcomings, and points out the direction for further research.The innovation points of this dissertation are mainly embodied in the following aspects:Firstly,based on the special background of the transition economies of China,this dissertation conducts an comprehensive study on the compensation distribution efficiency and its economic consequences.Few literature empirically studies the distribution efficiency,this dissertation takes the Marxism theories as the basis, and introduces EVA to study the factors that affect compensation distribution efficiency and its economic consequences. The research will enrich the existing literature on the issue of compensation.Secondly, based on the trend of growing income gap, the empirical study is undertaken to analyze the equity of compensation distribution in the enterprise.The domestic literatures that study pay gap are not rare, but few research concerns about the distribution equity. This dissertation focuses on the distributive justice between executives and ordinary workers.Under the guidance of the Marxist distribution theory, this dissertation defines the compensation distribution equity and further improves its metrics,then conducts empirical analysis of the factors that affect the equity of compensation distribution and its economic consequences.which can extend the research concerned.Thirdly,the Communist Party Congress report particularly stresss it is necessary to properly handle the relationship between efficiency and equity in the primary distribution and redistribution. This distribution analyzes the different combination of efficiency and equity and its consequences.The result showes that a reasonable combination can lead to a positive economic consequences of micro-and macroeconomic consequences. The conclusion is important, which will help to encourage enterprises to improve the governance structure and establish reasonable compensation allocation policies Meanwhile,it can supply guidance on the reform of the national distribution system. According to the results, this dissertation further discusses the economic foundation of combination of efficiency and equity, the relationship that must be handled well, and specific measures so on, which will enrich the relevant studies.更多还原