中国企业的工资变化趋势与决定机制研究

What Determines Chinese Firms’ Salaries

从中国企业来考察企业员工工资变化趋势和决定机制,是判断劳动报酬占GDP份额过低的成因且为之提供政策解决思路的微观基础。通过对中国工业企业的实证研究发现,企业利润率、企业税收负担、外部需求和企业是否获得贷款因素与企业人均工资收入呈现出显著的负向关系,这些结果似乎为"利润挤占工资"、"税收挤占工资"、"资本积累挤占工资",以及"利息挤占工资"假说,提供了来自企业层面的微观经验证据。我们还发现,企业规模与企业人均工资收入呈现显著负相关,这可能表明规模越大的企业在与员工工资谈判的博弈地位中处于强势地位;企业管理水平与企业人均工资收入呈现显著负相关,可能说明其工资支出是偏向于少数中高层管理人员而不是一般员工。我们的研究为解决中国劳动报酬占GDP份额过低以及内需不足问题,提供了如何进行政策操作的微观证据。

Investigating the changing trend and determining mechanism of firms＇ salary is the micro base of judging why labor share in GDP is lower and providing policy. Through the empirical study for Chinese manufacturing finns, we found that hypothesis of ＂profit occupied salary＂, ＂tax occupied salary＂, ＂capital accumulation occupied salary＂ and ＂interest occupied salary＂ have existed in micro level in the course of Chinese economic development. Further, we found that labor forces in the larger firms have been in a weaker position to capital owners in the gamble for firms＇ profit, and salary expenditure has been inclined to the managers not to the labor forces. Our research could provide the micro evidences for formulating a policy which solving the problems of lower labor share in GDP and inadequate domestic demand in China.