共同富裕目标下企业新质生产力的收入分配效应  

Income Distribution Effects of Enterprise New Quality Productivity under the Goal of Common Prosperity

作　　者：梁孝成 吕康银[1] 唐志东 LIANG Xiao-cheng;LYU Kang-yin;TANG Zhi-dong(School of Economics and Management,Northeast Normal University,Changchun 130117,China)

机构地区：[1]东北师范大学经济与管理学院,吉林长春130117

出　　处：《山西财经大学学报》2024年第8期32-45,共14页Journal of Shanxi University of Finance and Economics

基　　金：国家自然科学基金面上项目(71973022);吉林省社会科学基金重大项目(2023ZD3)。

摘　　要：基于2015—2022年A股上市企业数据,实证检验企业新质生产力对劳动收入份额的影响。研究结果表明,企业新质生产力可以显著提升劳动收入份额。机制检验发现,企业新质生产力通过扩大就业规模和提高资源配置效率,从而提升劳动收入份额。异质性分析发现,在数字经济水平较高地区企业、高科技行业企业和劳动密集型企业样本中,企业新质生产力对劳动收入份额的影响效果更显著。进一步分析发现,企业新质生产力可以缩小管理层与普通员工之间的收入差距。Based on the data of A-share listed enterprises from 2015 to 2022,this paper empirically examined the effect of new quality productivity on labor income share.The results showed that,the new quality productivity of enterprises could significantly increase the share of labor income.Mechanism test uncovered that,this enhancement has achieved by expanding employment scales and improving resource allocation efficiency,which in turn boosted labor income share.Heterogeneity analysis revealed that,the effect of enterprise new quality productivity on labor income share was more pronounced among enterprises located in regions with a higher level of digital economy and in the high-tech industry,as well as labor-intensive enterprises.Further analysis demonstrated that,the new quality productivity of enterprises contributed to narrowing the income gap between management and ordinary employees.

关 键 词：新质生产力 劳动收入份额 就业规模 资源配置效率 收入差距 

分 类 号：F244[经济管理—劳动经济]