劳动保护视角下的职工薪酬与投资不足研究  

Research on Employees' Benefits and Insufficient Investment from The Perspective of Labor Protection

作　　者：丁瑶 卢博坤 于晓红[1] 梁毕明[1] 李阳[1] DING Yao;LU Bo-kun;YU Xiao-hong;LIANG Bi-ming;LI Yang(School of Accounting, Jilin University of Finance and Economics, Changchun 130117, China;School of Business, Jilin University, Changchun 130012 ,China)

机构地区：[1]吉林财经大学会计学院,吉林长春130117 [2]吉林大学商学院,吉林长春130012

出　　处：《税务与经济》2018年第4期47-53,共7页Taxation and Economy

基　　金：吉林省教育厅"十三五"社会科学项目(项目编号:JJKH20170126SK);吉林财经大学"青年学俊"项目(项目编号:XJ2012001)基金支持

摘　　要：以2006~2015年我国A股上市公司数据为样本,研究劳动保护视角下的职工薪酬与投资不足之间的关系。结果表明:随着劳动保护的加强,职工薪酬较高的企业更容易发生投资不足;相对于职工薪酬具有弹性特征的企业,劳动保护加强了在薪酬具有刚性特征的企业中职工薪酬对投资不足的影响;相对于资本密集型的企业,劳动保护加强了在劳动密集型企业中职工薪酬对投资不足的影响;相对于民营企业,劳动保护加强了在国有企业中职工薪酬对投资不足的影响。企业应从薪酬制度设计和员工激励政策等方面采取必要的措施,从而缓解投资不足的现象。Based on the data of China＇s A-share listed companies from 2006 to 2015,a study is conducted in this paper to analyze the relationship between employees＇ benefits and insufficient investment from the perspective of labor protection. The result shows that insufficient investment will take place in those enterprises in which employees could get higher salary with the strengthening of labor protection; compared with those enterprises with elastic characteristics of employees＇ benefits,the labor protection strengthens the impact of employees＇ benefits on insufficient investment in those enterprises with rigid characteristic of salary; compared with those capital-intensive enterprises,the labor protection strengthens the impact of employees＇ benefits on insufficient investment in those labor-intensive enterprises; compared with private enterprises,the labor protection strengthens the impact of employees＇ benefits on insufficient investment in those state-owned enterprises. Enterprises should take necessary measures in terms of the design of salary system and incentive policies to alleviate insufficient investment.

关 键 词：劳动保护 职工薪酬 投资不足 企业经营活动 

分 类 号：F272.92[经济管理—企业管理]