摘要
中国劳动力市场已由买方市场转变为卖方市场,企业劳动力成本持续上升。企业之间劳动力成本上升的传染效应可能是劳动力成本上升的重要成因。研究发现,若上一年同行业同城市有企业劳动力成本大幅上升,则同行业同城市其他企业劳动力成本也会随之上升,即企业劳动力成本上升存在传染效应。企业所在省份员工的维权意识、人口老龄化程度对劳动力成本上升的传染效应具有正向调节作用。进一步研究发现,劳动力成本上升的传染效应受到企业产业特征、财务状况、利益分配等因素的影响。经过内生性分析和稳健性测试,实证结果稳健。在理论上,研究从行为视角解释了中国企业劳动力成本上升的原因,提供了企业劳动力成本上升存在传染效应的证据。在实践上,研究有助于加深对中国企业劳动力成本上升的认识,为企业劳动力成本管理实践和政府宏观调控提供实证参考。
The Chinese labor market has shifted from a buyer's market to a seller's market,which results in continuous rise of corporate labor cost.The contagion effect of the rising labor cost among firms may be an important reason of the rising labor cost.The study indicates that if the labor cost of a firm rose sharply last year,the labor cost of other firms in the same industry and region would also rise,that is to say,contagion effect exists in the rising of corporate labor cost.The employee awareness of rights protection and the degree of regional population aging have a positive adjustment effect on the contagion effect of the rising labor cost.Further research shows that the contagion effect of rising labor cost is also affected by the financial status,industrial characteristics,benefits distribution and other factors.The above empirical results are robust after endogenetic and robustness test.In theory,this paper provides explanations for the labor cost rise of Chinese firms from the behavioral perspective and evidence for the existence of contagion effect in the rising labor cost.In practice,this paper helps to deepen the understanding of the rising labor cost of Chinese firms and provides empirical references for corporate labor cost management and the government macroeconomic regulation.
作者
沈永建
许瀚文
丁信信
操群
Yongjian Shen;Hanwen Xu;Xinxin Ding;Qun Cao(School of Accounting,Nanjing University of Finance and Economics,Nanjing Jiangsu 210046,China;Audit Department Ⅲ,Suya Jincheng Certified Public Accountants LLP,Nanjing Jiangsu 210019,China;School of Business,Macao University of Science and Technology,Macao 999087,China)
出处
《会计与经济研究》
CSSCI
北大核心
2023年第3期3-20,共18页
Accounting and Economics Research
基金
国家自然科学基金项目(71972096)
国家社会科学基金重大项目(21ZDA040)
江苏省研究生科研与实践创新计划项目(KYCX21_1485)。
关键词
劳动力成本
传染效应
行为财务
员工维权意识
人口老龄化
labor cost
contagion effect
behavioral finance
employee awareness of rights protection
population aging
