企业绿色化转型与劳动收入份额:促进抑或挤出  

Green transformation of enterprises and labor income share:promotion or extrusion

作　　者：吴金柯 卫晓明 任晓姝 WU Jinke;WEI Xiaoming;REN Xiaoshu(School of Economics and Management,Shihezi University,Shihezi 832003,China;School of Management,Jinan University,Guangzhou 510632,China;School of Management,Xiamen University,Xiamen 361005,China)

机构地区：[1]石河子大学经济与管理学院,新疆石河子832003 [2]暨南大学管理学院,广东广州1510632 [3]厦门大学管理学院,福建厦门361005

出　　处：《产业经济研究》2023年第6期100-113,127,共15页Industrial Economics Research

基　　金：国家自然科学基金地区项目(71862029)。

摘　　要：在“双碳”背景下,研究企业绿色化转型对劳动收入份额的影响具有重要意义。以2007—2021年中国A股上市公司为研究样本,考察企业绿色化转型对劳动收入份额的影响。研究结果表明,企业绿色化转型能够提高劳动收入份额,产生了促进效应,而非挤出效应。在一系列稳健性检验之后,基准研究结论依旧成立。机制检验发现,企业绿色化转型通过提高企业经营收益、优化人力资本结构、创造就业岗位和增强劳动力薪酬议价能力的渠道,提高劳动收入份额。通过区分不同类型的劳动收入份额发现,相较于高管薪酬和劳动生产率,绿色化转型更能提升普通员工收入和工资率水平,且能够缩小企业内部薪酬差距。通过分析不同地区绿色化转型对劳动收入份额的影响差异发现,相较于东部地区企业,绿色化转型更能促进中西部地区企业劳动收入份额提升。研究结论对于深入理解绿色发展理念、促进企业高质量发展和提高劳动收入份额具有启示意义。In the context of"dual carbon",it is of great significance to study the impact of green transformation of enterprises on labor income share.This article takes Chinese A-share listed companies from 2007 to 2021 as research samples to examine the impact of green transformation on labor income share.The research results indicate that the green transformation of enterprises can increase the share of labor income and have a promoting effect,rather than a crowding out effect.After a series of robustness tests,the benchmark research conclusion remains valid.Mechanism testing has found that the green transformation of enterprises promotes the share of labor income by increasing company operating income,optimizing human capital structure,creating employment opportunities,and enhancing the bargaining power of labor compensation.By distinguishing between different types of labor income shares,it is found that compared to executive compensation and labor productivity,green transformation can better promote the income and wage rate levels of ordinary employees,and can narrow the internal salary gap within the enterprise.By analyzing the differences in the impact of green transformation on labor income share in different regions,it is found that compared to enterprises in the eastern region,green transformation can better promote the labor income share of enterprises in the central and western regions.The research conclusion has enlightening significance for a deeper understanding of the concept of green development,promoting high-quality development of enterprises,and increasing the share of labor income.

关 键 词：企业绿色化转型 劳动收入份额 经营收益 人力资本结构 岗位创造效应 劳动力薪酬议价能力 

分 类 号：F062.9[经济管理—政治经济学]