国有企业内部收入分配公平性研究——基于M公司的案例研究

国有企业内部收入分配是否公平是一个客观现实问题,至今没有给出一个令人信服的答案。本文采用案例研究方法,通过调查和数据收集,分别从薪酬程序的制定、委托代理理论、企业公平理论和社会公平理论的角度,考察国有M公司内部收入分配的公平性问题。从研究结果来看,公司内部薪酬制定程序不公平,企业的收入分配集中于公司管理人员、特别是高层管理人员,管理人员的收入既与企业业绩无关,也与其投入不相称,并且这种分配差距已经到达了社会收入分配的警戒线。本案例研究为判断目前国有企业收入分配和社会收入分配是否公平提供了微观基础。

A Study on the Earnings Distribution Justice in the State Owned Companies:Relied on M Company

It is a focus point that whether or not earnings distribu-tion is fit in the state owned companies in China, so far about which there is no convincing answer for us in theory and demonstration in the recent literatures, so there is an important meaning to discuss the problem. In this article I study in detail on earning distribution justices among the managers and the workers in M state owned com-pany in case study form. By designing, investigation and collecting data, I discuss earning distribution justices in the M state owned company in the different kind of theories and manners, such as: pro-cedure justice theory, agency theory, firm equity theory and social equity theory .The researching results indicated as follows: there is an unjust procedure of earning distribution in the M state owned com-pany because the managers enjoy more power than the workers; due to unjust procedure of earning distribution the company earning is mainly distributed to the managers , especially to the senior manag-ers , the managers wage incomes not only are no relationship with the firm performance , but also do not assort with their devotion into the company; the workers average wage income is far below that of the manager's , and their income is entirely consistent with the company performance, the workers gains are not suitable to their contributions in the company as to the managers; now the earning distribution gaps between the managers and the workers have come to the alarm level of society precaution, the results of earning distribution should be noticed and rectified by society. The case study open out the earning distribution scene in the state owned companies, it provides a micro-cosmic foundation for us to judge earning distribution justice in the state owned companies and that in society .