营商环境对企业劳动投资效率的影响研究  

Research on the Impact of Business Environment on Labor Investment Efficiency of Enterprises

作　　者：傅超[1] 刘雨欣 王文姣 FU Chao;LIU Yuxin;WANG Wenjiao(School of Accounting,Hangzhou Dianzi University,Hangzhou 310018,China;School of Management,Sichuan Agricultural University,Chengdu 611130,China)

机构地区：[1]杭州电子科技大学会计学院,浙江杭州310018 [2]四川农业大学管理学院,四川成都611130

出　　处：《华东经济管理》2023年第9期106-117,共12页East China Economic Management

基　　金：国家自然科学基金青年项目“企业战略性慈善行为:基于不确定性环境的保险策略”(71702041);浙江省哲学社会科学规划领军人才培育课题“区块链支撑的数字经济企业内部网络关键要素与实现路径研究”(22YJRC05ZD-1YB)。

摘　　要：文章基于2008—2020年沪深A股非金融上市公司数据,探究营商环境与企业劳动投资效率之间的关系。研究发现:良好的营商环境有助于提高企业劳动投资效率,缓解企业劳动投资不足现象,这种改善效果在企业劳动密集程度较低、内部控制质量较差的情况下更为明显;进一步路径研究显示,降低企业经营环境的不确定性、增加劳动纠纷风险、减少非生产性支出是营商环境发挥治理效应的作用机制;拓展性检验发现,营商环境的优化有助于改善企业人力资源配置结构。研究结论为更好发挥营商环境的治理效应、改善企业劳动投资效率提供了政策依据。Based on the data of non-financial listed companies in the Shanghai and Shenzhen A-shares from 2008 to 2020,this paper explores the relationship between business environment and labor investment efficiency of enterprises.Research has found that the good business environment can help improve the efficiency of labor investment of enterprises and alleviate the phenomenon of insufficient labor investment.This improvement effect is more pronounced in situations where the labor intensity of enterprises is low and the quality of internal control is poor;further path research shows that reducing the uncertainty of the business environment,increasing the risk of labor disputes,and reducing non productive expenses are the mechanisms by which the business environment exerts governance effects;extensive testing has found that optimizing the business environment helps improve the human resource allocation structure of enterprises.The research conclusion provides a policy basis for better leveraging the governance effect of the business environment and improving the efficiency of enterprise labor investment.

关 键 词：营商环境 劳动投资效率 环境不确定性 劳动纠纷风险 非生产性支出 

分 类 号：D630[政治法律—政治学] F832.51[政治法律—中外政治制度] F272.92[经济管理—金融学]