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A Study On The Effect Of Income Distribution Gap On Its Performance

Posted on:2018-06-05Degree:MasterType:Thesis
Country:ChinaCandidate:M Q SuiFull Text:PDF
GTID:2359330536459391Subject:Accounting
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Since 1990 s,China's income gap between different levels,more and more big.The distribution of different range of workers generally low income has become a gap between theory and reality under the socialist market economy.In the widening gap of income distribution problems,as payment of remuneration,and is closely related to the income of the residents of legal entity of the company is most of concern,especially when the company performance generally declined,the number of listed companies annual report disclosure of executive compensation is still strong,and even some substantial growth,this phenomenon is quite amazing,sparked widespread questioning from all walks of life;in the aspect of corporate governance,executive The income gap between the influence of management between the interests of consistency and fairness,justice directly affects the level of executives of listed companies for the tendency;the problem of income distribution gap between executives and employees of the same can not be ignored.If the impact of income distribution gap between executives and ordinary employees of the employee job satisfaction and job performance,and impact on the performance of enterprises.At present,the face continue to tilt the income gap that we have to ask,do they have a positive impact on enterprise performance expected;between different classes,distribution of labor and capital on enterprise performance is the same,influence What is the degree of difference,these are the focus of this study.This article selects 2010—2014 Shanghai,Shenzhen two city related data of A share listed companies in manufacturing industry are analyzed,the income distribution of enterprises is divided into capital income,executive compensation,the three levels of labor income,based on equity theory,tournament theory,behavior theory analysis hypothesis,regression analysis was carried out on the screen over the sample.This paper also introduced some control variables,create multiple regression analysis model.The corresponding empirical research methods include descriptive statistical analysis,correlation analysis,multiple regression analysis.The results of the study showed that manufacturing industry listed companies capital income and labor income,high There was significant correlation between the tube between the salary gap between executives and employees as well as the income distribution gap and the performance of the company.In addition,this paper also found that both state-owned enterprises and non state-owned enterprises sample sample,betweencapital income and labor income gap is positively related to the performance of the company,and the executive salary gap is negative correlation.
Keywords/Search Tags:Enterprise income distribution gap, Capital gains, executive pay, Laborer income, Gap between enterprise performance
PDF Full Text Request
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