显性契约、职工维权与劳动力成本上升:《劳动合同法》的作用

发布时间：2018-05-01 06:26

本文选题：《劳动合同法》 + 劳动力成本　；参考：《中国工业经济》2017年02期

【摘要】：《劳动合同法》是否提高了企业劳动力成本,一直存有争议。本文以2001—2013年中国A股主板上市公司为样本,从企业劳动力成本总量和结构两个层面研究了《劳动合同法》对微观企业劳动力成本上涨的影响。《劳动合同法》实施之前,企业劳动力成本已经处于快速上涨期,本文没有发现足够的证据表明《劳动合同法》的实施改变了微观企业劳动力成本总量的上涨趋势。进一步研究发现,五险一金比例的增加对劳动力成本总量上升具有增量影响,但这可能并不是《劳动合同法》造成的,而更可能是由《社会保险法》及《住房公积金管理条例》的规定所致,《劳动合同法》强化的是对上述两项法规的执行。但是,由《劳动合同法》实施带来的职工维权环境的改善以及地方政府对企业执行《劳动合同法》不同程度的干预,导致企业五险一金比重出现不同程度的变化。分样本看,《劳动合同法》的实施对不同类型企业的劳动力成本总量和结构产生不同程度的影响。本文的研究发现为正处于争议中的《劳动合同法》是否提高企业劳动力成本提供了实证证据,对以"三去一降一补"为基本内容的供给侧结构性改革提供了实证参考。
[Abstract]:Whether the Labor contract Law has raised the labor cost of enterprises has always been controversial. Based on the sample of China A-share main Board listed companies from 2001 to 2013, this paper studies the influence of Labor contract Law on the rise of labor cost in micro-enterprises from two aspects of total labor cost and structure of enterprises. Before the implementation of Labor contract Law, The labor cost of enterprises has been in a period of rapid increase. This paper does not find enough evidence to show that the implementation of Labor contract Law has changed the rising trend of the total labor cost of micro enterprises. Further studies have found that the increase in the ratio of five risks to one gold has an incremental effect on the total increase in labor costs, but this may not be caused by the Labor contract Law. It is more likely that it is caused by the provisions of the Social Insurance Law and the regulations on the Administration of Housing Provident Fund. What the Labor contract Law strengthens is the enforcement of the above two laws and regulations. However, the improvement of the environment of workers' rights protection brought by the implementation of Labor contract Law and the intervention of local governments in the implementation of Labor contract Law lead to the change of the proportion of five risks and one gold in enterprises to different degrees. According to the samples, the implementation of Labor contract Law has different effects on the total amount and structure of labor cost of different types of enterprises. The findings of this paper provide empirical evidence for whether the Labor contract Law is in dispute whether to increase the labor cost of enterprises, and provide an empirical reference for the supply-side structural reform in which "three go, one decline and one supplement" is the basic content.
【作者单位】：南京财经大学会计学院;北京大学光华管理学院;南京大学商学院;南京师范大学法学院;
【基金】：国家自然科学基金面上项目“基于职工利益保护的政府管制、劳动力成本与微观企业产业升级研究”(批准号71572073);国家自然科学基金面上项目“信贷传导渠道下货币政策与资本监管的协调研究”(批准号71673132);国家自然科学基金面上项目“隐性契约对中国公司治理的影响:理论与实证”(批准号71372032) 江苏省高校品牌专业建设工程和青蓝工程项目的资助
【分类号】：D922.52

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