I 摘要 薪酬差异以及薪酬差异的影响因素等收入分配问题一直以来都是学者们比较 关注和热衷研究的话题之一。目前对于员工的薪酬影响因素研究较多的是针对高 级管理者，基于全体员工研究的薪酬差异及影响因素研究相对较少。 本文的研究以锦标赛理论为理论依据，以多案例研究和二手数据分析相结合 的方法，对外资企业薪酬差异的影响因素进行探讨。本文将以四家外资企业全体 员工为样本，从员工个人因素出发，以国内外学者的研究为基础，通过多元线性 回归分析，从性别、年龄、国籍、学历等方面分析解释我国外资企业员工薪酬差 异的主要影响因素。并通过一个简便的测算基尼系数的方法对四个案例中员工的 年收入基尼系数进行测算，并对不同收入来源的基尼系数进行测算，如基本工资、 奖金、福利等，以对比各案例中员工的薪酬差异大小。再利用泰尔指数良好的分 解性，对各案例中员工的个人指标（国籍、性别、年龄、工作地、职级和学历） 对薪酬差异的贡献率进行进一步的计算。最后通过对四家企业的回归分析结果、 基尼系数和泰尔指数等进行对比分析，归纳总结外资企业员工的薪酬差异影响因 素，再从在企业层面，分析他们为什么在薪酬决策中采用了不同的薪酬差异，希 望能为企业决策提供参考。 本文通过四个案例的对比研究，发现与以往薪酬差异研究不一致的结论，即 外资企业中，性别因素不是影响薪酬差异的显著因素。然后从企业层面分析为什 么他们在薪酬决策中采用了不同的薪酬差异，为企业选择不同薪酬差异的决策提 供一定的参考，进而有利于企业的薪酬管理体系的完善，同时也为员工争取更高 的薪酬水平提出意见和建议。 关键词：薪酬差异 ，影响因素，回归分析，基尼系数，泰尔指数 ABSTRACT II ABSTRACT Salary difference and the influencing factors of salary difference have always been one of the topics that scholars pay close attention to and are keen to study. At present, there are many researches on the influencing factors of senior management’s salary difference, but there are relatively few researches on the measurement and influencing factors of the salary difference based on the research of all the staff. Based on championship theory, this paper discusses the influencing factors of salary difference in foreign-owned company by combining multi-case studies and empirical studies. This paper will take all the staff of four foreign-owned company as samples, starting from the individual factors of employees, based on the research of domestic and foreign scholars, use multiple linear regression analysis to analyze and explain the main influencing factors of the salary difference of employees of foreign-owned companies in China from the aspects of gender, age, nationality, education background and so on. Then calculate the Gini coefficient of employees’ annual income with a simple calculation method, and breakdown the Gini coefficient by the different income sources, such as basic salary, bonus and welfare, to compare the pay gap of the 4 cases. In addition, this paper use Theil index to have a further calculation on the contribution rate of each personal indicator (such as nationality, gender, age, work location, rank and education). In the last part, through the comparative analysis, Gini coefficient and Theil index of the 4 cases, the paper summarizes the factors affecting the salary difference of employees in foreign-funded enterprises. From the perspective of enterprises, through the comparison of the four enterprises, the paper analyzes why they adopt different salary differences in the salary decision, hoping to provide references for the enterprise when they making decisions. Through the comparative study of four cases, this paper finds out that gender is not a significant factor affecting the salary difference in foreign-funded enterprises, which is inconsistent with the previous studies on salary difference. Then analyzes why the cases adopt different salary differences in the salary decision, so as to make reference for companies to make decisions on different salary differences, which is conducive to the improvement of the company’s salary management system, and provide suggestions for employees to strive for higher salary levels. ABSTRACT III Keywords: salary difference，influencing factors，regression analysis，Gini coefficient， Thiel index 目 录 IV 目 录 摘要 ................................................................................................................................. I ABSTRACT ..................................................................................................................... II 目 录 .............................................................................................................................. IV 第一章 绪论 .................................................................................................................... 1 1.1 研究背景和意义 ................................................................................................ 1 1.2 研究内容 ............................................................................................................ 1 1.3 研究框架及特色 ................................................................................................ 2 1.3.1 研究框架 ................................................................................................ 2 1.3.2 研究特色 ................................................................................................ 2 1.4 薪酬的界定及说明 ............................................................................................ 3 第二章 薪酬差异的理论依据及相关文献综述 ............................................................ 5 2.1 薪酬差异的理论依据 ........................................................................................ 5 2.2 文献综述 ............................................................................................................ 5 2.2.1 国籍对薪酬差异的影响 ........................................................................ 5 2.2.2 年龄、学历对薪酬的差异影响 ............................................................ 6 2.2.3 职位等级对薪酬差异的影响 ................................................................ 6 2.2.4 性别对薪酬差异的影响 ........................................................................ 7 2.2.5 工作地对薪酬差异的影响 .................................................................... 7 2.2.6 研究评述 ................................................................................................ 8 第三章 研究假设与变量 ................................................................................................ 9 3.1 研究假设 ............................................................................................................ 9 3.2 研究变量 .......................................................................................................... 12 第四章 研究方法及案例选取 ...................................................................................... 14 4.1 研究方法 .......................................................................................................... 14 4.1.1 研究方法 .............................................................................................. 14 4.1.2 数据分析方法 ...................................................................................... 14 4.2 案例的选取及资料来源 .................................................................................. 16 4.2.1 案例的选取依据 .................................................................................. 16 4.2.2 案例资料来源 ...................................................................................... 17 第五章 四家案例企业薪酬差异及影响因素分析 ...................................................... 18 目 录 V 5.1 案例企业简介 .................................................................................................. 18 5.1.1 企业A的简介 ..................................................................................... 18 5.1.2 企业B的简介 ..................................................................................... 19 5.1.3 企业C的简介 ..................................................................................... 20 5.1.4 企业D的简介 ..................................................................