《劳动合同法》对企业成本影响的测算方法与实证研究——金融危机下的应急措施  

The Influence of Employment Contract Law on the Statistical Estimates of Enterprise Costs and the Countermeasures in the Current Financial Crisis

作　　者：韩兆洲[1] 安康[1] 孔丽娜[1] 

机构地区：[1]暨南大学经济学院,广东广州510632

出　　处：《暨南学报（哲学社会科学版）》2011年第1期59-65,163,共7页Jinan Journal(Philosophy and Social Sciences)

基　　金：广东省劳动和社会保障重大决策咨询项目<实施<劳动合同法>对企业影响>(批准号:2008001);全国统计科学研究计划项目<实施<劳动合同法>对企业影响的统计调查与实证分析>(批准号:2008LY066);国家社会科学基金项目<新型工业化指标体系及测度方法研究>(批准号:10BJY050)

摘　　要：《劳动合同法》实施以来,在国内学术界和实业界引起了轩然大波。2008年以来,一些企业的倒闭、搬迁,更将这部立意颇好的法律推到了风口浪尖。针对实施《劳动合同法》对企业成本影响的问题,采用分层目录抽样方法,抽取了珠三角、粤东、粤西、粤北地区13个具有代表性的城市,不同类型、不同行业共650户企业进行调研,运用成本测算直接法和间接法,对广东调研企业成本进行统计测算。测算结果显示,广东实施《劳动合同法》对企业人均人工成本的影响区间为2.54%～4.90%,用调研事实澄清了社会上流传的10%～70%的谬误。还从政府、企业和员工角度分别提出在实施《劳动合同法》过程中应对金融危机的对策,为各级政府和企业决策提供依据。The implementation of the Employment Contract Law has created great sensations both in the academic fields and in the industrial sectors in China.Ever since 2008,the bankruptcies and relocations of certain enterprises have further pushed this well-intended law to an extremely prominent position.Undoubtedly,the issue of the Employment Contract Law has had considerable influence on enterprise costs,but how much does this influence conduct？ How Can enterprises make quantitative analysis on it？ And what corresponding countermeasures should be taken against it in the current financial crisis？ In answer to these questions,the article is to make statistical estimates of the enterprise costs based on the field studies of certain enterprises in Guangdong Province in China,and to put forward some tentative countermeasures against it in the current financial crisis in the hope that they can provide a scientific basis for decision-makings both in governments and enterprises in China.

关 键 词：劳动合同法 成本核算 金融危机 政策建议 

分 类 号：F224.12[经济管理—国民经济]