本文首先基于现有的研究理论和文献，梳理了对薪酬差距有影响作用的相关指标，
确定了研究范围和方向；然后结合锦标赛理论、行为理论、资源依赖理论、管理层权力
理论和高层梯队理论，构建研究框架；其次，搜集股权特征、治理结构、企业特征的相
关指标，进行回归分析，验证相关要素对企业内部薪酬差距的影响效果；最后，加入女
性高管作为调节变量，探讨女性高管的作用，并运用多元回归分析法进行分析和验证
实证研究结果证明：（1）股权性质与企业内部薪酬差距显著相关，股权集中度、
董事会规模与企业内部薪酬差距呈显著负相关关系；（2）领薪董事比例、企业绩效、
企业规模与企业内部薪酬差距呈显著正相关关系；（3）女性高管在股权性质、高管持
股比例、董事会规模、企业规模与企业内部薪酬差距之间发挥调节作用
依据实证结果，企业的管理层团队设置应该异质性、多元化，鼓励女性进入企业高
管团队，充分发挥女性高管的能力。为了减小薪酬差距，应当深化国有制企业改革。企
业在注重对高管和员工薪酬激励的同时，应当设立合理的董事会结构，充分发挥管理层
的作用
关键词：高管团队，普通员工，薪酬差距，女性高管Abstract
II
Abstract
The salary issue has been the focus of the society, the important social problems of
expanding the compensation gap and the gap between rich and poor is caused to be solved.
The study of compensation gap, domestic and foreign scholars mainly on the compensation
gap between the factors and compensation gap on the incentive effect of the two aspects were
discussed. On the other hand, more and more women break through the ceiling into disorder,
into the top executives or government executives, give full play to their own personal ability,
reflects the important role of women in the work.With the further development of upper
echelons theory, scholars in the study of the compensation gap to join the executive team
heterogeneity of the indicators to discuss and made a breakthrough. Therefore, in the current
economic environment, the impact of the compensation gap factors and the role of female
executives in which the study is necessary.
Firstly, based on the existing theories and literature, this paper combs the relevant
indicators that influence the compensation gap, determines the scope and direction of the
research. Then, constructs the research framework based on the theory of the tournament, the
theory of behavior, the theory of resource dependence, the theory of management power and
the theory of higher order. Thirdly, do regression analysis of ownership characteristics,
management structure and enterprise characteristics with the compensation gap, to verify the
impact of relevant indicators on the internal compensation gap. Finally, add the female key
executives of the indicators to discuss the role of female executives in the regulatory role. Use
multivariate regression analysis to analyze and verify this relationship.
The demonstration results show that: (1)The nature of equity is significantly related to
the internal compensation gap, equity concentration and the size of the board are both
negatively correlated with the internal compensation gap. (2) The proportion of the salaries of
the directors, enterprise performance and enterprise scale are positively related to the internal
compensation gap. (3)The female executives play a regulatory role between the nature of
equity, managerial ownership ratio, board size and the internal compensation gap.
According to the empirical results, the management team of the enterprise should be
more heterogeneous, diversified, to encourage women to enter the enterprise executive team,
allow full play to the ability of female executives. In order to reduce the compensation gap,
should deepen the reform of state-owned enterprises. Enterprises in the focus of executives
and employees pay incentives, at the same time, a reasonable board structure should be set up
to allow full play to the role of management.
Keywords: executive team; general staff; compensation gap; female executives目 录
III
目 录
摘要..... I
Abstract.. II
第一章 绪论.....1
1.1 研究背景..1
1.2 研究意义..2
1.2.1 理论意义........2
1.2.2 现实意义........3
1.3 研究内容与技术路径......3
1.3.1 研究内容........3
1.3.2 技术路径........4
1.4 研究方法与创新点..........5
1.4.1 研究方法........5
1.4.2 可能的创新点5
第二章 理论基础与文献综述.6
2.1 相关理论研究......6
2.1.1 锦标赛理论....6
2.1.2 行为理论........6
2.1.3 高层梯队理论7
2.2 国内外文献研究综述......7
2.2.1 近年研究趋势7
2.2.2 薪酬差距相关关系的研究综述........9
2.2.3 女性高管相关关系的研究综述......12
2.2.4 文献评述......13
2.3 本章小结15
第三章 企业内部薪酬差距影响因素的研究设计...16
3.1 研究框架的构建16
3.1.1 理论模型综述..........
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