劳动密集型上市公司劳资财务公平评价研究——来自2004—2011年中国证券市场的经验证据  

Financial Fair Evaluation of Labor-Intensive Listed Companies:Empirical Evidence from Securities Market during 2004- 2011

作　　者：王灿[1] 王文兵[1] 干胜道[1] 

机构地区：[1]四川大学商学院,四川成都610064

出　　处：《审计与经济研究》2013年第6期54-63,共10页Journal of Audit & Economics

基　　金：国家社会科学基金(13BJY015;12BJY017);教育部新世纪人才支持计划项目(NCET-08-0384);四川省2012年基本科研青年教师启动基金资助项目(2012SCU11)

摘　　要：薪酬收入不公平诱发劳资纠纷,有损社会公平正义。以生产要素相对集中程度,按终极控股股东不同,选取我国沪、深A股2004—2011年国有与非国有劳动密集型上市公司为样本,研究发现国有公司普通员工薪酬收入比重呈上升趋势,而非国有公司普通员工薪酬收入比重呈下降趋势。非国有公司普通员工单位薪酬创造的营业收入高于国有公司,国有与非国有公司高管薪酬收入比重呈上升趋势。研究证实我国非国有劳动密集型上市公司普通员工存在劳资财务不公平现象。Unfair salary income leads to labor disputes,which is detrimental to social equity and justice. The study is carried out on the basis of labor-intensive enterprises and according to the ultimate controlling shareholders,By selecting Shanghai and Shenzhen A shares in China during 2004- 2011 state-owned labor-intensive and non-state labor-intensive listed companies as a sample,we have found that state-owned company staff salary income proportion is on the rise,and non-state-owned company staff salary income proportion is on the decline; The revenue created by non-state-owned company ordinary employees is higher than that of state-owned company; but the executive pay income proportion of both state-owned and non-state-owned company is rising.

关 键 词：社会公平正义 劳动密集型 财务公平 薪酬收入比重 终极控股股东 劳资纠纷 员工薪酬 企业利润 

分 类 号：F234.4[经济管理—会计学]