高管货币性薪酬对企业高质量发展的影响效果研究——数字化转型的调节作用
Research on the Effect of Monetary Compensation of Executives on the High Quality Development of Enterprises—The Moderating Role of Digital Transformation

在瞬息变幻的国内外经济环境下，企业高质量发展的支柱正逐渐向以创新为核心，兼顾生产效率与发展韧性，以市场和政策为支撑转变，其中，高素质经理人与组织管理发挥着不可或缺的保障功能。然而，经理人薪酬如何影响企业发展质量这一问题尚未得到充分的讨论。因此，本研究以2012~2023年的上市公司为例，探究高管货币性薪酬水平对企业高质量发展的影响，并分析数字化转型程度在这一影响过程中发挥的调节作用，为企业制定长期稳定的发展策略提供参考。研究结果显示，合理的货币性薪酬可以有效提升企业高质量发展水平，数字化转型程度则会进一步强化这一正向影响。
In the rapidly changing domestic and international economic environment, the pillars of high-quality enterprise development are gradually shifting towards innovation as the core, taking into account productivity and development resilience, and supported by markets and policies, in which high-quality managers and organisational management play an indispensable safeguarding function. However, the question of how managerial compensation affects the quality of corporate development has not been fully discussed. Therefore, this study takes listed companies from 2012 to 2023 as an example to explore the impact of the level of monetary compensation of executives on the high-quality development of enterprises, and analyses the moderating role played by the degree of digital transformation in this process of impact, so as to provide reference for enterprises to formulate long-term stable development strategies. The results of the study show that reasonable monetary compensation can effectively enhance the level of high-quality development of enterprises, and the degree of digital transformation will further strengthen this positive effect.