政治关联的民营企业员工成本存在粘性吗——基于劳动合同法生效后民营上市公司经验数据

发布时间：2018-06-29 15:36

本文选题：政治关联 + 民营企业　；参考：《会计之友》2017年03期

【摘要】：文章以《劳动合同法》的实施为背景,以2008—2014年沪、深两市A股民营上市企业为研究样本,透过社会性负担这一视角,阐述政治关联带给企业的两面性,实证分析了我国民营上市企业政治关联对企业员工成本粘性的影响。研究发现:政治关联的民营企业与非政治关联企业相比,其员工成本粘性更小,甚至出现反粘性,并且其政治关联程度越大,成本粘性越小或反成本粘性越大,由此导致的结果是企业业务量下降时,政治关联企业更倾向于采取裁员措施。研究结果支持了政治关联身份的保护作用有助于降低民营企业社会负担的观点,并且从侧面反映出政治关联对国有企业和民营企业的影响机制不一样。研究结论对观察《劳动合同法》的实施效果具有重要意义。
[Abstract]:Taking the implementation of Labor contract Law as the background, taking the private listed enterprises in Shanghai and Shenzhen stock markets from 2008 to 2014 as the research samples, through the perspective of social burden, this paper expounds the dual character brought by the political connection to the enterprises. This paper empirically analyzes the influence of the political connection of the private listed enterprises on the staff cost stickiness. It is found that compared with non-political affiliated enterprises, the staff cost stickiness is smaller, and even anti-stickiness appears, and the greater the degree of political connection, the smaller the cost stickiness or anti-cost stickiness. As a result, when business volume drops, political affiliates tend to take layoffs. The research results support the view that the protective role of political association status can help to reduce the social burden of private enterprises, and reflect that the influence mechanism of political association on state-owned enterprises and private enterprises is different. The conclusion is of great significance to observe the effect of Labor contract Law.
【作者单位】：重庆大学经济与工商管理学院;
【基金】：国家社会科学基金项目“中国金融行业上市公司强制执行公允价值会计的表现及后果研究”(13CGL040) 2016年度重庆大学中央高校基本科研业务资助项目“我国会计准则原则或规则导向优劣的实证检验”(106112016CDJXY020005)
【分类号】：F276.5;F272.92

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