政府补助、员工雇佣与超额雇员  

Government Subsidies,Employment and Excess Employment

作　　者：陈敏[1] 洪海兰 CHEN Min;HONG Hailan(School of Accounting,Zhongnan University of Economics and Law,Wuhan,Hubei 430073)

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073

出　　处：《上海立信会计金融学院学报》2022年第3期80-94,共15页Journal of Shanghai Lixin University of Accounting and Finance

摘　　要：“保就业”“稳就业”是我国政府当下的工作重心。文章从微观层面研究了政府补助对企业雇员的影响,发现政府补助能够扩大企业雇员规模;政府补助对雇员规模的影响在国有企业和低研发密度企业体现出更高的就业弹性和政策效应;政府补助对超额雇员现象有推动作用,同样在国有企业和低研发密度企业中更为明显。进一步研究发现:超额雇员增加了企业收入、增加了企业劳动力支出的比重,但降低了人均薪酬。本研究对评估政府补助的政策效应、提高企业就业吸纳和就业弹性有重要意义。Ensuring stability in employment is the focus of the work of Chinese government.The authors study the effect of government subsidies on the enterprise’s employment from the micro level,and find that government subsidies can expand the scale of enterprise employees.The impact of government subsidies on the size of employees shows higher employment flexibility and policy effect in state-owned enterprises and low R&D density enterprises;Government subsidies can promote the phenomenon of excess employees,which is also more obvious in state-owned enterprises and low R&D density enterprises.Further research shows that the excess employees increase the enterprise income and increase the proportion of labor expenditure,but reduce the per capita salary.This study is of great significance to evaluate the policy effect of government subsidies and improve the employment absorption and employment elasticity of enterprises.

关 键 词：政府补助 雇佣规模 超额雇员 产权性质 研发密度 

分 类 号：F272.92[经济管理—企业管理] F812.45[经济管理—国民经济]