摘要
在国家致力于创建和谐社会的大环境下,企业与员工之间的劳资关系已成为影响和谐社会建设的一个重要方面。文章通过建立修正的生产函数模型,对中国上市公司1998-2006年的相关数据采用Panel Data方法分析企业绩效与员工薪酬、社会和谐的关系,结果发现:(1)企业的绩效主要来自员工的劳动,而且总薪酬越高,企业绩效越好;(2)拖欠员工薪酬越多,企业绩效越低;(3)员工的薪酬水平远远低于企业的盈利水平;(4)员工薪酬的增长速度远远低于于企业盈利的增长速度,从而导致二者的不和谐及社会和谐程度的降低。因此,要建立企业和员工之间的和谐关系,必须使员工薪酬与企业的绩效及其增长率相配比,从而为建设和谐社会创造良好的基础。
Under the environment where China is devoting to construct a harmonious society, the relationship of labor and payment between corporate and employees is increasingly becoming an important factor to affect the construction of harmony of society. We revise production function model to analyze the harmonious relationship among corporate, employees, and society by using panel data, and the relative data from listed firm in China. We found that 1） the primary revenue of corporate is positive with total incomes, paid incomes of employees, but negative with their unpaid incomes, which showed that relationship impaired their passions; 2） total payments are not relative with net profit rate, but the paid incomes are positive with it, and the unpaid incomes are negative with it; 3） they all don＇ t relate with the primary revenue of corporate; 4） none of them relate with the net profit rising rate, too. In order to establish the harmonious association between the corporate and employees, we should match the payment, corporate value and their adding rates to constitute a perfect basement of harmonious society.
出处
《重庆大学学报（社会科学版）》
CSSCI
2008年第6期61-65,共5页
Journal of Chongqing University(Social Science Edition)
基金
国家自然科学基金项目"自愿性会计政策变更的理论分析和实证研究"(70472017)
关键词
企业绩效
员工薪酬
增长率
企业和谐
社会和谐
corporate value
employees＇ payment
increasing rate
corporate harmony
social harmony
