摘要
新世纪以来,收入分配差距进一步扩大,使得收入分配公平性遭受普遍质疑。国企高管薪酬作为收入分配领域的一项重要命题,其制度公平性自然成为人们讨论的焦点。然而,截至目前,尚未对国企高管薪酬制度公平性形成统一的判断标准。本文尝试从普通职工、高管以及企业所有者三种类型利益群体的主观认知视角出发,透视我国国企高管薪酬制度公平性。结果发现:三种类型利益群体主观认知视角下,我国国企高管薪酬制度均存在一定程度的公平性失衡。通过重新审视国企高管薪酬制度改革方向,提出统筹协调高管薪酬与普通职工工资的增长、探索构建高管职位价值评估体系、设计科学的高管薪酬制度三条路径,以使国企高管薪酬制度迈入公平轨道。
Since the new century,with further expanding of the income distribution gap,the income distribution fairness has been widely questioned.State-owned Enterprise executive compensation is an important proposition in the field of income distribution and its system fairness naturally becomes the focus of discussion.So far,however,it has yet to form unified criterion system of State-owned Enterprise executive compensation fairness.This paper tries to analyze the equity of our country＇s stateowned executive compensation system from the following three groups in a subjective cognitive perspective—the ordinary employees,executives and business owners.The paper finds that state-owned enterprises executive compensation system has a certain degree of unfairness.Through reviewing the direction of executive compensation system reform in State-owned Enterprises,the paper puts forward to coordinate the growth of executive compensation with ordinary worker wage,to explore and construct the value evaluation system of the executive post,and to design scientific executive compensation system in order to put it into fair orbit.
出处
《上海商学院学报》
2016年第5期48-55,共8页
Business Economic Review
关键词
国企
高管薪酬制度
公平性
利益群体
认知
state-owned enterprises
executive compensation system
fairness
cognition
