摘要
薪酬差距的增加带来的边际绩效的减少逐渐使企业经营者陷入薪酬激励的困局。我国的经济发
展已经进入由高速发展向高质量发展的转型阶段，过去的薪酬改革制度已经不能完全适应服务业的
发展要求。西部地区服务业作为西部地区的支柱性产业，对西部地区的经济发展具有重要的价值贡
献。但是，近年来的人才缺失问题却严重阻碍了西部地区服务业的发展步伐。薪酬问题是决定员工
去留的最直接因素，对于服务业企业而言，解决好薪酬激励问题，是决定企业留住人才的关键一步。
因此，西部地区服务业上市公司应当寻找适合企业长期发展的新机制，帮助企业走出薪酬激励的泥
潭。
基于此，本文以薪酬差距对企业绩效的影响为研究主线，对西部地区服务业上市公司的薪酬激
励问题展开研究。首先，本文分析与总结了国内外的相关研究文献，从而明确了本文的研究要点与
研究方向。其次，对文中的相关理论与核心概念进行了详细的阐述与界定。为了研究西部地区服务
业上市公司的薪酬激励与企业绩效现状，本文运用对比研究的方法对西部地区服务业上市公司的发
展现状进行了分析，在此基础上，对西部地区服务业上市公司的薪酬激励问题进行了全面的剖析，
了解了西部地区服务业上市公司薪酬激励存在的主要问题。鉴于薪酬差距是薪酬激励的核心要素，
本文对西部地区服务业上市公司薪酬差距对企业绩效的影响进行了实证分析，通过建立二次曲线回
归模型与门限面板模型的方法，深入研究二者之间的关系，最终取得以下结论：薪酬差距与企业绩
效之间确实存在类似于倒U型的非线性曲线关系，但是这种关系的顶点并不是最优值，即这种非线
性关系具有非对称性，他们之间存在边际递减效应。最后，结合“PDCA”循环的过程管理思想，为
西部地区服务业上市公司完善和优化薪酬激励制度与薪酬结构提供了参考性建议，并对研究的不足
之处以及未来的研究方向进行了总结。
关键词：西部地区服务业上市公司，薪酬激励，薪酬差距，企业绩效，“PDCA”循环
II

Abstract
The study on the decrease of marginal performance caused by the increase of salary
gap gradually makes business operators fall into the dilemma of compensation
incentive.China's economic development has entered the transition stage from
high-speed development to high-quality development, and the past salary reform
system has been unable to fully meet the development requirements of the service
industry.As the pillar industry in the western region, the service industry has an
important value contribution to the economic development of the western
region.However, the lack of talents in recent years has seriously hindered the
development pace of the service industry in western China.Salary problem is the most
direct factor that determines the retention of employees. For service enterprises, to
solve the problem of salary incentive, It is a key step in determining the enterprise to
retain talent.Therefore, the listed companies in the service industry in western China
should find a new mechanism suitable for the long-term development of enterprises to
help them get out of the mire of salary incentive.
Based on this, this paper takes the impact of salary gap on enterprise performance as
the main research line, and studies the salary incentive problem of listed companies in
the service industry in the western region.First, this paper analyzes and summarizes
the relevant research literature at home and abroad.Thus, the entry point and research
direction of this paper are proposed; secondly, the relevant theory and core concepts
are elaborated and defined.In order to study the salary incentive and enterprise
performance of the listed service companies in western China, this paper uses the
comparative research method to analyze the development status of the service
industry in western China .The paper makes a comprehensive analysis and
understands the main problems of the salary incentive of listed companies in the
service industry in the western region.Given the salary gap is the core element of
salary incentive, this paper analyzes the western service companies salary gap on
enterprise performance, by establishing the method of quadratic curve regression
model and threshold panel model, study the relationship between the two, the
following conclusion: salary gap and enterprise performance is similar to inverted U
nonlinear curve relationship, but the vertex of the relationship is not optimal, that is,
the nonlinear relationship is, there is marginal recurrence between them asymmetric
Reduced effect.Finally, combined with the process management idea of "PDCA"
cycle, it provides reference suggestions for listed service companies to improve and
optimize the salary incentive system and salary structure in western China, and the
research shortcomings and future research direction are summarized.
Key words: service listed service companies in western China, salary
incentive, salary gap, enterprise performance, "PDCA" recurrence
III
。。。以下略