中国制造业与金融业收入差距研究  

Research on Income Gap between China's Manufacturing and Financial Industries

作　　者：周蕾[1,2] 余恕莲[1] 史玉光[1] 

机构地区：[1]对外经济贸易大学国际商学院,北京100029 [2]安徽财经大学会计学院,安徽蚌埠233030

出　　处：《财贸研究》2013年第3期21-27,共7页Finance and Trade Research

基　　金：安徽省教育厅人文社会科学基金项目"构建基于产品生命周期理论的环境会计信息披露模式"(2011sk175)资助

摘　　要：以1999—2010年中国金融业和制造业上市公司为研究样本,对两行业的收入分配状况进行描述性统计分析,发现获利能力不同和税负不均衡是造成两行业收入差距的直接原因。通过建立回归模型,进一步验证导致金融业和制造业收入差距的深层次原因有员工的受教育程度、企业效率、治理结构、企业盈利能力、企业价值和垄断等。除垄断外,其他因素都是源于员工的自身投入,其产生的差距也易被接受。而垄断则是源于政府保护,是造成不合理差距的源头之一,因而破除垄断,创建公平竞争的行业机制,是解决行业间、企业间工资差距的根本途径。Through descriptive statistical analysis based on samples of China＇s financial industry and manufacturing industry listing corporations from 1999 to 2010, this paper finds out that the profitability and the different tax burden are the direct reason of income gap between the two industries. Then, regression model is established and verified that education degree, enterprise＇s efficiency, corporate governance struc- ture, monopoly, and enterprise value are the deep reason for the income gap. In addition to monopoly, oth- er factors are derived from the employees＇ investment which is easy to be accepted. While the monopoly is the result of government＇s protection and it is the unreasonable gap. Therefore, breaking the monopoly and creating a mechanism of fair competition is the effective way to solve the wage gap between industries.

关 键 词：收入差距 制造业 金融业 

分 类 号：F275.4[经济管理—企业管理]