The Relationship Between Employees' Salary Incentive And Enterprise Performance In Tourism Listed Companies,with Internal Control As The Moderating Variable

With the development of China's economy and technology,the role of human resource in the enterprise is becoming more and more prominent.How to attract and retain talents is the key point of the enterprise.In recent years,China's tourism industry has been developing continuously.Thanks to the improvement of the securities market,the number of Tourism Listed Companies in China has increased year by year,the structure has been optimized and business scale has been expanding and Tourism is a labor-intensive industry,This means that the demand for talents is increasing by Tourism Listed Companies.In order to keep or attract talents,Tourism Listed Companies have done a lot of efforts,of which the most effective is salary incentive.If the salary incentive is reasonable,it can attract better talents to serve the enterprise.If not,the talents will loss.What is worth thinking is which way to salary incentive is effective and reasonable for Tourism Listed Companies.Therefore,this paper studies the relationship between employees salary incentive and enterprise performance.With the domestic and foreign literature analyzed,the concept of relevant defined and the theoretical basis discussed,this paper collected the relevant financial data to analysis the relationship of employees' compensation and corporate performance.Besides,the moderating effect of internal control on the impact of employees' compensation incentives on enterprise performance is also analyzed by taking internal control as moderator.The following conclusions can be drawn from the results of the empirical analysis.First,the salary level of employees is positively related to the enterprise performance,and the improvement of the salary of the employees is beneficial to the improvement of the enterprise performance.Second,the relationship between the pay gap and the enterprise performance is not a simple linear relationship,and the relationship between the two is inverted U-shaped relation.That is to say,within a certain range,the bigger the pay gap is,the better the enterprise performance is,which is in line with tournament theory.Beyond the certain range,the higher the pay gap is,the worse the enterprise performance is,which is in line with the social comparison theory.Third,the relationship between employees salary incentive and enterprise performance is influenced by the level of internal control.No matter from the salary level or the salary gap,the high level internal control of the enterprise can actively promote the impact of employee salary incentive on the enterprise performance.Because effective internal control can standardize the behavior of enterprises,especially the salary management behavior,and employees' work enthusiasm is higher,so as to promote enterprise performance.Through this research,we have enriched the theory of compensation incentive,and can also provide a certain degree of reference and help for employees compensation incentive policy's making.