劳动关系对企业价值的影响：理论、实证与政策

发布时间：2018-02-16 10:28

本文关键词： 劳动关系企业价值价值最大化　出处：《南昌大学》2015年硕士论文　论文类型：学位论文

【摘要】：劳动关系是以市场经济为特征的工业社会里最基础的一种社会经济关系,它对劳动者个体、企业单位乃至整个社会都有着广泛而深刻的影响。随着“构建社会主义和谐社会”的提出,对劳动关系的研究热度有愈发增强的趋势。作为劳动关系主体之一的企业,也是市场经济中独立经营的主体,追求价值最大化是他们的目标,由此,本文从关注企业价值最大化目标的追求入手,探寻劳动关系对企业价值的影响,顺应了当代中国经济社会发展的核心使命和商业社会的主流关切,承载着较强的理论与实际应用价值。本文在以往有关研究的基础上,依据马斯洛的需求层次理论,遵循人的需求是由低层次到高层次发展的规律,对劳动关系测量指标进行归纳整理,分成三类:薪酬福利、社会保障与发展晋升。并基于上市公司为样本,通过动态面板GMM模型对劳动关系与企业价值之间的关系进行了讨论和检验,得出就总体样本而言,薪酬福利和社会保障这两个劳动关系代理变量对企业价值的影响存在滞后性,且有显著的积极影响,但是不同性质及产业类型企业存在差异性。而发展晋升投入水平的滞后一期与企业价值之间存在着负相关关系,这与理论预期不一致,也是值得我们进一步探讨和研究的问题。最后本文在实证结论的基础上对企业如何优化人力资源管理与规划,改善劳动关系,提升企业价值与构建和谐社会提供启发性思路。
[Abstract]:Labor relations are the most basic social and economic relations in an industrial society characterized by a market economy. Enterprise units and even the whole society have a wide and profound influence. With the proposal of "building a harmonious socialist society", the research on labor relations has a growing trend. As one of the main body of labor relations, enterprises, It is also the main body of independent management in the market economy, and the pursuit of value maximization is their goal. Therefore, this paper starts with the pursuit of the goal of maximization of enterprise value, and probes into the influence of labor relations on enterprise value. It conforms to the core mission of contemporary China's economic and social development and the mainstream concern of commercial society, and carries a strong theoretical and practical application value. This paper based on the previous research, according to Maslow's hierarchy of demand theory, Following the law of development from low level to high level, the labor relations measurement index is classified into three categories: salary and welfare, social security and development promotion, and based on the sample of listed company, Based on the dynamic panel GMM model, this paper discusses and tests the relationship between labor relations and enterprise value, and draws a conclusion that the influence of labor relationship agent variables, salary, welfare and social security, on enterprise value is lagging behind, as far as the total sample is concerned. There is a significant positive impact, but there are differences in different nature and industry types of enterprises, and there is a negative correlation between the lag of investment level of development and promotion and enterprise value, which is inconsistent with theoretical expectations. Finally, based on the empirical conclusions, this paper provides enlightening ideas on how to optimize human resource management and planning, improve labor relations, enhance enterprise value and build a harmonious society.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F249.26;F272

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