公共风险与企业人工成本变动趋势研究  

Research on Public Risk and the Change Trend of Enterprises Labor Cost

作　　者：中国财科院“企业成本”调研“人工成本”专题组 朱小玉 张琦 施文凯 于雯杰 肖琼琪 Labor Cost Group of CAFS for Enterprise Cost Research

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2023年第12期33-42,57,共11页Fiscal Science

摘　　要：作为关键生产要素,人力资源既是企业成本的重要组成部分,也是推动企业发展的核心动力。2023年,随着全球公共风险的持续抬升,错综复杂的宏观经济形势和各项改革发展稳定任务都投射于劳动力市场。人工成本隐性风险和压力较显性风险和压力上升更快,“招工难”呈现新特征;低技能劳动者状况堪忧,面临涨薪难、返乡难、维权难等多重困境;社会保险成本持续推高,中小企业社会保险缴费压力加大;数字经济重塑就业生态,吸纳能力下降但对配置效率的贡献增大。基于调研,本文认为破解“招工难”的新困局,长期之道仍是做好人力资源开发利用;要充分发挥政府“有形之手”的调控作用,推动低技能劳动者就业质量的持续改善;调整优化社会保险缴费基数确定方式,渐进式推进合规性监管;依托数字技术提升就业质量,利用数字化思维促进人岗匹配。As a key production factor of enterprises,human resources are not only an important component of enterprises'costs,but also the core driving force for enterprise development.In 2023,as global public risks continue to rise,the complex macroeconomic environment and various reform,development,and stability tasks are projected on the labor market.The implicit risks and pressures on labor costs are rising faster than the explicit risks and pressures,and difficulty in recruiting is taking on new characteristics;the situation of low-skilled workers is worrying,and they face multiple difficulties such as difficulty in raising salaries,returning home,and protecting rights;the cost of social insurance continues to rise,and small and medium-sized enterprises face higher pressure on social insurance payment;the digital economy reshapes the employment ecosystem,reducing absorptive capacity but increasing contribution to allocation efficiency.Based on research,this article believes that the long-term way to solve the new dilemma of dficulty in recruiting workers is to develop and utilize human resources;the government must play its"visible hand"regulatory role to promote the continuous improvement of the employment quality of low-skilled workers;to adjust and optimize the method of determining the social insurance payment base,and gradually promote compliance supervision;relying on digital technology to improve employment quality,and utilizing digital thinking to promote job matching.

关 键 词：人工成本 企业招工低技能劳动者 社保缴费 数字经济 

分 类 号：F124[经济管理—世界经济]