摘要
我国经济快速发展阶段的劳动—资本竞争中形成了强资本弱劳动的格局。以实现产业结构转型的广东省、江苏省和山东省为代表,从利益相关者视角对比分析三省上市公司价值创造和价值分配的表现发现,三省上市公司创造的增值额总量逐年增长,但增值率的下降趋势说明各省价值创造能力后劲不足。对比分析三省上市公司的价值分配,反映出资本在分配制度中强势地位有所改变,劳资分配公平性都有增强,且广东省和江苏省为企业提供了更有利的融资和税收环境。从产业结构转型视角来看,三省工业制造业劳资分配由“利润侵蚀工资”向“工资侵蚀利润”转变,而服务业仍表现出明显的“强资本弱劳动”倾向。
The pattern of strong capital and weak labor has been formed in the labor-capital competition in the stage of rapid economic development in China.In order to realize the industrial structure transformation in Guangdong,Jiangsu and Shandong,comparing and analyzing the listed companies'value creation and value distribution from the perspective of stakeholders in three provinces,found in the three provinces,appreciation forehead volume created by listed companies increased year by year,but the decline of increment rate illustrated the lagged value creation ability of these provinces.By comparative analyzing the value distribution of listed companies in the three provinces,we found that the strong position of capital in the distribution system has been changed,and the fairness of labor and capital distribution has been enhanced.In addition,Guangdong province and Jiangsu province have provided more favorable financing and tax environment for enterprises.From the perspective of industrial structure transformation,the distribution of labor and capital of industrial manufacturing industries in the three provinces has changed from"profit erodes wages"to"wage erodes profits",while the service industry still shows the obvious tendency of"strong capital and weak labor".
作者
孙燕芳
王晓贺
占晓祎
Sun Yanfang;Wang Xiaohe;Zhan Xiaoyi(School of Economics and Management,China University of Petroleum(East China),Shandong Qingdao 266580,China)
出处
《河北经贸大学学报》
CSSCI
北大核心
2020年第2期82-90,共9页
Journal of Hebei University of Economics and Business
基金
山东省重点研发计划(软科学项目)一般项目“全面薪酬方案设计对高科技企业价值创造能力的影响研究”(2019RKE28004)。
关键词
利益相关者
劳资分配
增值额
拉克尔系数
区域经济
stakeholder
labor-capital distribution
value-added
Rucker coefficient
regional economy