从人力资本视角分析新劳动法实施对企业的影响——基于旅游类上市公司的实证研究  

The Influence of New Labor Law on Enterprises from the Aspect of Human Capital——Empirical Research Basing on the Listed Tourism Companies

作　　者：程露悬[1,2] 

机构地区：[1]广州大学中法旅游学院,广东广州510006 [2]厦门大学管理学院,福建厦门361005

出　　处：《改革与战略》2010年第6期171-174,共4页Reformation & Strategy

基　　金：广东省哲学社会科学"十一五"规划项目(08GP-01);广州市哲学社会科学基金项目(09Y02)课题成果

摘　　要：文章选取2007—2008年中国18家旅游类上市公司数据为研究样本,选取4个人力资本替代变量,通过T检验和OLS回归方法,比较分析新劳动法实施前后企业人力资本要素变化及其对企业绩效的影响。研究结果表明,新劳动法的实施并没有加大企业人力资本的成本负担,却因为制度环境改善提高了人力资本产权主体的努力程度,从而提高了企业的绩效。Based on 18 listed tourism companies＇ data during 2007 and 2008, this paper selects 4 proxies of human capital to compare the change of human capital elements and the different influences of them on companies＇ performance by using T testing and OLS regression analysis. The empirical results show that the implementation of the new labor law does not increase the cost burden of human capital, but improve enterprise performance because of the improvement effort of human capital property rights with the improvement of the institutional environment.

关 键 词：人力资本 新劳动法 旅游类上市公司 

分 类 号：F240[经济管理—劳动经济]