企業(yè)薪酬水平與經(jīng)營績效

摘" 要：企業(yè)的薪酬激勵與經(jīng)營績效之間具有較為深刻的關(guān)系，文章以2007—2020年物流業(yè)上市公司的相關(guān)數(shù)據(jù)研究企業(yè)薪酬水平與經(jīng)營績效之間的關(guān)系，研究發(fā)現(xiàn)高管薪酬與物流企業(yè)的經(jīng)營績效之間是顯著的正相關(guān)關(guān)系；員工薪酬的增加也會推動物流企業(yè)經(jīng)營績效的提升；相較于員工薪酬而言，高管的薪酬提高更能提升企業(yè)經(jīng)營績效，最后針對研究結(jié)果提出了相關(guān)建議。

關(guān)鍵詞：高管薪酬；員工薪酬；物流企業(yè)；經(jīng)營績效

中圖分類號：F272" " 文獻標志碼：A

DOI：10.13714/j.cnki.1002-3100.2024.17.013

Abstract： There is a profound relationship between compensation incentive and business performance of enterprises. Based on the relevant data of listed companies in logistics industry from 2007 to 2020， this paper studies the relationship between compensation level and business performance of enterprises， and finds that there is a significant positive correlation between executive compensation and business performance of logistics enterprises. The increase of employee compensation will also promote the improvement of logistics enterprises' operating performance. In addition， it is found that compared with employee compensation， it seems that the increase of executive compensation can improve business performance more. Finally， relevant suggestions are put forward based on the research results.

Key words： executive compensation; employee compensation; logistics enterprises; business performance

當前，物流業(yè)在社會生產(chǎn)生活中的地位逐漸提高，基礎(chǔ)設(shè)施建設(shè)和科技創(chuàng)新帶動物流業(yè)的生產(chǎn)和經(jīng)營效率的提升。而在物流企業(yè)內(nèi)部，高管、員工的薪酬水平也會對其生產(chǎn)經(jīng)營活動產(chǎn)生助推或者阻礙的作用，職工的薪酬很大程度影響職工工作積極性與創(chuàng)造力，從而對物流企業(yè)的經(jīng)營績效產(chǎn)生影響，成熟、科學的薪酬體系能夠激勵物流企業(yè)的經(jīng)營與管理效果從而提高企業(yè)經(jīng)營績效，而不合理的薪酬體系會對企業(yè)的發(fā)展起到阻礙作用。因此研究企業(yè)內(nèi)部薪酬水平與企業(yè)績效的關(guān)系，能夠幫助企業(yè)實現(xiàn)更好的發(fā)展，降低物流成本，提高經(jīng)營效率。

1" 文獻回顧

在物流企業(yè)的正常經(jīng)營活動當中，其經(jīng)營績效受到諸多方面影響，如資本結(jié)構(gòu)[1]、創(chuàng)新能力[2]與數(shù)字化程度[3]等。而薪酬水平往往也是重要的因素[4]。在高管的薪酬方面，張栓興等[5]研究發(fā)現(xiàn)高管薪酬提高后能夠提升高管的工作積極性從而對企業(yè)經(jīng)營績效具有正向的促進作用。……