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    劳动力成本异质性、要素替代及企业绩效
    吴永求1, 毛琴1, 蒲艳萍2
    1.重庆大学 经济与工商管理学院, 重庆 400044;2.重庆大学 公共管理学院, 重庆 400044
    摘要:
    关于企业劳动力成本上升对企业的影响文献研究较为丰富,但已有文献普遍将劳动力成本变化视为一个外生因素进行研究,而忽视劳动力成本内部的异质性。文章基于劳动力成本变动原因差异,将劳动力成本分解为"效率工资成本"与"非工资成本"两种类型,并在效率工资理论基础上论证两种类型劳动力成本对企业劳动生产率、要素替代率和财务绩效的影响具有差异。基于A股上市公司样本数据进行的实证研究结果表明,虽然效率工资成本和非工资成本都能显著提高劳动生产率,但效率工资成本的效应要高于非工资成本;非工资劳动成本比效率工资成本更能导致资本对劳动的替代;效率工资对企业绩效具有显著正面影响,而非工资成本对企业绩效具有负面影响。文章主要创新在于,从劳动力成本内部结构的视角研究了不同原因造成劳动力成本上升对企业的影响具有异质性,改变了一直以来将工资成本视为一个"黑盒子"的做法,弥补了已有理论中对劳动力内部结构研究的欠缺。同时,研究结论对于解决当前于劳动力成本上升利弊影响的争议具有启示意义:企业发展过程中内生地提高劳动者报酬可以实现企业与员工双赢;而通过政策的外部干预来推动劳动力成本上升,虽然也会一定程度倒逼企业技术升级,却会对企业绩效产生负面影响。
    关键词:  效率工资  非工资成本  异质性  要素替代  企业绩效  成本结构
    DOI:10.11835/j.issn.1008-5831.jg.2019.04.003
    分类号:F244.1
    基金项目:国家社会科学基金项目"人工智能技术对中国劳动力市场冲击及应对策略研究"(18BJY050);中央高校基本科研业务费项目"供给侧改革背景下企业劳动力成本水平与结构研究"(106112017CDJXY020013)
    Labor costs heterogeneity, factor substitution and corporate performance
    WU Yongqiu1, MAO Qin1, PU Yanping2
    1.School of Economics and Business Administration, Chongqing University, Chongqing 400044, P. R. China;2.School of Public Affairs, Chongqing University, Chongqing 400044, P. R. China
    Abstract:
    Although much work has been done in labor costs rising effects, the labor costs were treated as the exogenous variable and the internal heterogeneity was neglected. For different reasons, the cost are broken up into efficiency wage costs and non-wage labor costs in this paper.Next, the paper builds a economic model based on the Efficiency Wage Theory, and proposes the hypotheses that the impact of two types of labor costs on enterprise labor productivity, factor substitution rate and financial performance is different.The empirical research based on the data from Chinese A-share companies show the heterogeneity of two types of labor costs.All efficiency wage cost and non-wage cost improve the labor productivity, but the positive impact of efficiency wage cost is higher than that of the non-wage cost.The non-wage labor cost can lead to the substitution of capital for labor more than the efficiency wage cost.Efficiency wage has a significant positive impact on corporate performance, but non-wage cost has a negative impact on corporate performance.It change the traditional way of regarding labor costs as a "black box". Meanwhile, The conclusions of the study have specific implications for how people view the current rising labor costs.Increasing efficiency wages in enterprises can achieve win-win situation between enterprises and employees. Although the rising cost of non-wage labor cost will force enterprises to upgrade the technology, it will negatively affect to the enterprise performance.
    Key words:  efficiency wage  non-wage costs  heterogeneity  factor substitution  corporate performance  cost structure
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