企业腐败与内部薪酬差距

当代财经 ›› 2017, Vol. 0 ›› Issue (03): 300-.

企业腐败与内部薪酬差距

刘晓伟1，刘锦2，姜安印1

（1. 兰州大学经济学院，甘肃兰州 730000；2. 中南林业科技大学商学院，湖南长沙 410004）

收稿日期:2016-12-22 发布日期:2021-01-21
作者简介:刘晓伟，兰州大学博士研究生，主要从事产业经济学研究；刘锦，中南林业科技大学讲师，主要从事转型制度与企业非市场行为研究，通讯作者联系方式liujinps@gmail.com；姜安印，兰州大学教授，主要从事产业经济学研究。

Corporate Corruption and Internal Pay Gap

LIU Xiao-wei1, LIU Jin2, JIANG An-yin1

(1. Lanzhou University, Lanzhou 730000; 2. Central South University of Forestry and Technology, Changsha 410004, China)

Received:2016-12-22 Published:2021-01-21

摘要/Abstract

摘要： 用世界银行提供的企业调查数据，考察了企业腐败与其内部不同层级人员之间薪酬差距的关系。研究结果表明：企业腐败扩大了CEO与中层管理者、中层管理者与普通员工以及CEO与普通员工之间的薪酬差距；企业腐败的这种效应只存在于内资企业中。以上结论为宏观经济中腐败的收入分配效应提供了微观证据，也为企业内部不断扩大的薪酬差距现象提供了新的解释。

关键词: 企业腐败,薪酬差距,分配效应,内资企业

Abstract: By making use of the corporate survey data provided by World Bank, this paper examines the relationship between corporate corruption and the internal pay gap between employees at different levels. The results show that corporate corruption has expanded the salary gaps between the CEO and the middle managers, between the middle managers and the ordinary employees, and between the CEO and the ordinary employees, however, this effect of corporate corruption exists only in domestic enterprises. The above conclusion provides microcosmic evidences for the corruptive income distribution effect in the macro economy, which can also offer new explanations for the widening pay gap within the firm.

Key words: corporate corruption; pay gap; distribution effect; domestic enterprises

刘晓伟1，刘锦2，姜安印1. 企业腐败与内部薪酬差距[J]. 当代财经, 2017, 0(03): 300-.

LIU Xiao-wei1, LIU Jin2, JIANG An-yin1. Corporate Corruption and Internal Pay Gap[J]. Contemporary Finance & Economics, 2017, 0(03): 300-.