A Multi-case Analysis On The Influencing Factors Of Salary Difference Of Foreign-owned Company Employees

Salary difference and the influencing factors of salary difference have always been one of the topics that scholars pay close attention to and are keen to study.At present,there are many researches on the influencing factors of senior management's salary difference,but there are relatively few researches on the measurement and influencing factors of the salary difference based on the research of all the staff.Based on championship theory,this paper discusses the influencing factors of salary difference in foreign-owned company by combining multi-case studies and empirical studies.This paper will take all the staff of four foreign-owned company as samples,starting from the individual factors of employees,based on the research of domestic and foreign scholars,use multiple linear regression analysis to analyze and explain the main influencing factors of the salary difference of employees of foreign-owned companies in China from the aspects of gender,age,nationality,education background and so on.Then calculate the Gini coefficient of employees' annual income with a simple calculation method,and breakdown the Gini coefficient by the different income sources,such as basic salary,bonus and welfare,to compare the pay gap of the 4 cases.In addition,this paper use Theil index to have a further calculation on the contribution rate of each personal indicator(such as nationality,gender,age,work location,rank and education).In the last part,through the comparative analysis,Gini coefficient and Theil index of the 4 cases,the paper summarizes the factors affecting the salary difference of employees in foreign-funded enterprises.From the perspective of enterprises,through the comparison of the four enterprises,the paper analyzes why they adopt different salary differences in the salary decision,hoping to provide references for the enterprise when they making decisions.Through the comparative study of four cases,this paper finds out that gender is not a significant factor affecting the salary difference in foreign-funded enterprises,which is inconsistent with the previous studies on salary difference.Then analyzes why the cases adopt different salary differences in the salary decision,so as to make reference for companies to make decisions on different salary differences,which is conducive to the improvement of the company's salary management system,and provide suggestions for employees to strive for higher salary levels.