高管团队薪酬不公平程度、公平偏好强度与公司绩效关系的案例分析

摘要

本文对铜陵有色和精工钢构两家安徽上市公司的数据进行对比分析，探讨公司高管团队薪酬不公平程度、高管成员公平偏好强度与公司绩效的关系。研究结果显示，铜陵有色由于其高管团队成员公平偏好强度较高且其非CEO高管成员薪酬较低，其高管团队薪酬不公平程度与公司绩效的关系图呈现倒“U”型。而高管成员薪酬较高的精工钢构的高管团队薪酬不公平程度与公司绩效的关系图未出现倒“U”型。%The paper comparatively analyses the data of two listed companies in Anhui Province, which are Tongling Nonferrous Metals Group and Jinggong Steel Building Group, in order to investigate the relationship between the salary inequities for the company executive team and the company performance, and the relationship between the preference strength of the executive members and the company performance. The results show that because that the fair preference of the members of Tongling Non- ferrous Metals Group is higher and the pay of a member of the non--CEO executive is lower, the diagram of the relationship between the unfair pay of their executive team and firm performance is an inverted "U" shape, while the diagram of the relationship between the unfair pay of their executive team and firm performance of Jinggong Steel Building Group does not appear an inverted "U" shape.