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本文使用独立样本T检验和Mincer方程研究不同所有制企业的薪酬决定机制,研究结果表明:外资企业的起薪并不很高,但职工随着工作年限的积累其企业职工的收入水平明显高于内资企业。在内资企业中,国有企业的起薪显著高于其他企业,但随着工作年限的积累,私营企业职工的收入水平显著增加;外资企业的薪酬设计中更多地考虑了人力资本因素,而内资企业的薪酬设计中非市场化因素占主导地位,特别是国有企业和集体企业;除集体企业外,其他类型的企业较为重视高学历人才且存在性别偏好。
In this paper, independent sample T-test and Mincer equation are used to study the salary decision mechanism of different ownership enterprises. The results show that the starting salary of foreign-funded enterprises is not very high, but the employees’ income level is obviously higher than the domestic ones enterprise. Among the domestic-funded enterprises, the starting salaries of state-owned enterprises are significantly higher than those of other enterprises, but with the accumulation of working years, the income levels of private-owned enterprises have increased significantly. The remuneration design of foreign-funded enterprises has given more consideration to the human capital factor while the domestic Non-marketization factors in the remuneration design of enterprises dominates, especially state-owned enterprises and collective enterprises; in addition to collective enterprises, other types of enterprises pay more attention to highly educated talents and have gender preference.