暨南学报(哲学社会科学版)

作者：李禹桥, 陈林

单位：北京师范大学政府管理学院博士生,黑龙江科技大学讲师,主要从事国有企业改革与公司治理研究。陈林,广东省“珠江学者”特聘教授,暨南大学产业经济研究院教授、博士生导师,区域低碳经济研究基地副主任,主要从事国有经济与反垄断研究。

关键词：国有企业分类改革,高管薪酬,商业类国有企业,公益类国有企业,混合所有制改革

基金：国家自然科学基金面上项目“竞争政策与准入规制的协调机制研究”(批准号:71773039);广东省自然科学基金面上项目“粤港澳大湾区空气污染与公众健康”(批准号:2020A1515011233);教育部哲学社会科学研究重大课题攻关项目“我国全要素生产率提升与测算研究”(批准号:17JZD013)。

近年来,党和国家为国有经济提出了“分类改革”的重大战略。那么,国有企业分类改革是否适用于国有企业的高管薪酬体制设计？为此,本文利用CSMAR上市公司数据库,以固定效应模型检验国有企业经济任务、社会任务及政治任务表现对其高管薪酬的影响;并按照国有企业的不同任务目标,将国有企业划分为竞争类(商业类)和非竞争类(公益类),进行分类回归检验。结果显示:国有企业的经济任务表现和社会任务表现均有利于提升高管薪酬,而政治任务表现与高管薪酬无关;分类考核后,竞争性的商业类国有企业的经济任务表现有助于提升高管薪酬,而社会任务表现与高管薪酬无关;非竞争性的公益类国有企业的经济任务表现和社会任务表现均有助于提升高管薪酬。因此,国有企业分类考核对竞争性国有企业的薪酬激励效果优于非竞争性国有企业。本文既为国有企业分类考核的有效性,亦为国有企业高管薪酬考核体系的设计,提供了理论结合实践的学术指导与经验证据。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家自然科学基金面上项目“竞争政策与准入规制的协调机制研究”(批准号:71773039);广东省自然科学基金面上项目“粤港澳大湾区空气污染与公众健康”(批准号:2020A1515011233);教育部哲学社会科学研究重大课题攻关项目“我国全要素生产率提升与测算研究”(批准号:17JZD013)。"],"article":{"keywordList_cn":["高管薪酬","公益类国有企业","国有企业分类改革","混合所有制改革","商业类国有企业"],"juan":"42","zhaiyao_cn":"近年来,党和国家为国有经济提出了“分类改革”的重大战略。那么,国有企业分类改革是否适用于国有企业的高管薪酬体制设计？为此,本文利用CSMAR上市公司数据库,以固定效应模型检验国有企业经济任务、社会任务及政治任务表现对其高管薪酬的影响;并按照国有企业的不同任务目标,将国有企业划分为竞争类(商业类)和非竞争类(公益类),进行分类回归检验。结果显示:国有企业的经济任务表现和社会任务表现均有利于提升高管薪酬,而政治任务表现与高管薪酬无关;分类考核后,竞争性的商业类国有企业的经济任务表现有助于提升高管薪酬,而社会任务表现与高管薪酬无关;非竞争性的公益类国有企业的经济任务表现和社会任务表现均有助于提升高管薪酬。因此,国有企业分类考核对竞争性国有企业的薪酬激励效果优于非竞争性国有企业。本文既为国有企业分类考核的有效性,亦为国有企业高管薪酬考核体系的设计,提供了理论结合实践的学术指导与经验证据。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6352","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6352","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I4/14","qi":"4","id":6352,"nian":2020,"bianHao":"2020-4-14","zuoZheEn_L":"LI Yuqiao, CHEN Lin","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-04-30","qiShiYe":"14","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I4","lanMu_cn":"经济·管理","pdfSize":"721","zuoZhe_CN":"李禹桥, 陈林","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6352","title_cn":"国有企业分类改革与高管薪酬","jieShuYe":"25","keywordList_en":["classified reform of state-owned enterprises","competitive state-owned enterprises","executive compensation incentive","mixed ownership reform","non-competitive state-owned enterprises"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6352","zhaiyao_en":"Based on the data of state-owned listed companies in CSMAR database, this paper uses fixed effect model analysis to test the impact of the performance of economic, social and political tasks of state-owned enterprises on their executive compensation. 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来源：2020年第4期

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