劳动收入比重,真的一致下降吗?——来自中国上市公司的发现  

Has the Proportion Reached by the Income Obtained by labor been Declining?——My Discovery from China's Listed Companies

作　　者：方军雄[1] 

机构地区：[1]复旦大学管理学院会计系

出　　处：《管理世界》2011年第7期31-41,188,共11页Journal of Management World

基　　金：国家自然科学基金(71072003)"政府控制;市场化进程与上市公司高管薪酬契约有效性";教育部人文社科基金(08JC790019)"我国资本市场投资者的机构化趋势与市场信息效率研究"的阶段性成果

摘　　要：劳动收入比重逐年下降的趋势是中国当前经济领域的敏感话题,但是,劳动收入比重整体下降并不意味着各个劳动力群体都存在收入比重下降的趋势特征。本文以上市公司作为切入点,研究了其员工收入比重的趋势,结果发现,其劳动收入比重趋势呈现逐年上升的特征。随后的检验表明,工资刚性和工资收入的业绩敏感性特征是导致上市公司员工收入上升的主要原因。进一步的研究发现,员工收入比重与公司的技术构成和公司治理等因素有关。The tendency of the proportion reached by the income obtained by labor (PRBTIOBL) towards dropping year by year is a hot topic in the current economic field. However, the fall, as a whole, of PRBTIOBL, does not mean that there exist the Characteristics of the trend to the declining of PRBTIOBL in all labor force groups. Taking listed companies as the starting point, we have, in this article, researched the direction of the PRBTIOBL, and as a result, we have discovered the character that the PRBTIOBL has been going up yearly. Our following examination indicates that the rigidity of wages and the sensitivity of performance in wage income are the main causes for the climbing of the employees of listed companies. By further research, we have found that the employees PRBTIOBL is related to such factors as the formation of company s technology and the cooperate governance.

关 键 词：劳动收入比重 异象 管理者权力 

分 类 号：F276.6[经济管理—企业管理] F249.24[经济管理—国民经济]