家族企业更重视员工利益吗?——基于劳动力成本粘性的考察视角  

Do family firms value employees more?An examination from the perspective of labor cost stickiness

作　　者：权小锋[1] 朱宇翔 张华玉[2] QUAN Xiao-feng;ZHU Yu-xiang;ZHANG Hua-yu(School of Business,Suzhou University,Suzhou 215021,China;School of Accounting,Yunnan University of Finance and Economics,Kunming 650221,China)

机构地区：[1]苏州大学商学院,苏州215021 [2]云南财经大学会计学院,昆明650221

出　　处：《管理科学学报》2024年第4期65-79,共15页Journal of Management Sciences in China

基　　金：国家自然科学基金资助项目(71772131)。

摘　　要：家族企业追求“基业长青”,其在对待员工这一重要利益相关者时,是否会表现出显著的行为偏好和特征?本文切入劳动力成本粘性的研究视角,以2003年—2019年民营上市公司为对象,考察了家族企业劳动力成本的决策行为表现及其机理.研究结果表明,与非家族企业相比,家族企业进行劳动力成本调整时会表现出更强的粘性特征,且随着家族持股水平提升、进入代际传承阶段以及董事会中家族成员占比提高,劳动力成本粘性现象会更加突出.进一步研究发现:维护员工关系和保持良好声誉是造成这一现象的主要原因;家族企业中的劳动力成本粘性具体表现为用工粘性,而非薪酬粘性;行业竞争程度和非劳动密集性都会加剧家族企业的劳动力成本粘性;家族企业承担适当的劳动力成本粘性还有助于促进生产效率,实现劳资“互惠”.本文既丰富了家族企业行为特征和成本粘性影响因素的相关研究,也为处理劳资关系和实现共同富裕提供了一定的现实启示.Family firms pursue“long⁃term sustainability”.Do they show significant behavioral preferences and characteristics when treating important stakeholders(employees)?From the perspective of labor cost stickiness,this paper studies the differences of labor resource adjustment behavior between family firms and non⁃family firms.Using a sample of Chinese private listed firms between 2003 and 2019.The empirical results show that the labor cost stickiness of family firms is higher than that of non⁃family firms,and this phenomenon becomes more prominent with the increase of family shareholding level,proportion of family directors,and the stage of intergenerational inheritance.Further research finds that maintaining employee relations and maintai⁃ning corporate reputation are the main reasons for the stickiness of labor costs in family firms.The structural a⁃nalysis reveals that the stickiness of labor cost in family enterprises is mainly reflected in the stickiness of em⁃ployment rather than salary stickiness;industry competition and the non⁃labor⁃intensive nature of enterprises will aggravate the labor cost stickiness in family businesses.Family businesses can increase the total factor productivity of the enterprise by assuming the stickiness of labor costs,thereby achieving“reciprocity”with employees.This paper enriches the related research on the behavioral characteristics and cost stickiness of family businesses.It also provides empirical evidence and practical inspiration for how to better handle labor relations and achieve common prosperity.

关 键 词：家族企业 员工关系 劳动力成本 成本粘性 

分 类 号：F275.5[经济管理—企业管理]