国有企业支付了更高的职工工资吗? 阅读全文
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Title | Do Chinese State Owned Enterprises Pay Higher Wage?
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作者 | 陆正飞 王雄元 张鹏 |
Author | Zhengfei Lu Xiongyuan Wang and Peng Zhang |
作者单位 | 北京大学光华管理学院;中南财经政法大学会计学院;北京大学光华管理学院 |
Organization | Guanghua Management School of Peking University;Accounting School of Zhongnan University of Economics and Law;Guanghua Management School of Peking University |
作者Email | zflu@gsm.pku.edu.cn |
中文关键词 | 转轨经济 股权性质 工资差异 |
Key Words | Transition Economy; Ownership; Wage Differentials |
内容提要 | 职工个人层面的文献表明,股权性质显著影响职工平均工资水平,但已有文献对于企业层面上股权性质如何影响职工平均工资这一问题尚缺乏深入探讨。以我国1999~2009年间A股上市企业为样本,本文深入考察了股权性质如何影响企业职工平均工资。研究结果表明,从整体上看,样本期间国有企业支付了更高的职工工资。按照企业内部管理层级细分后发现,与非国有企业相比,国有企业普通职工平均工资显著高于非国有企业,但高管平均工资并无显著差异。而按照企业最终控制人类别进一步细分的结果显示,中央政府控制国有企业普通职工工资显著高于地方政府控制国有企业,地方政府控制国有企业又显著高于非国有企业。并且,中央政府控制国有企业高管平均工资也显著高于地方政府控制国有企业和非国有企业,但地方政府控制国有企业高管平均工资与非国有企业无明显差异。上述研究结论有助于理解转轨经济背景下股权性质对职工工资的影响,能够丰富职工工资的相关文献。 |
Abstract | Although ownership is found as an important determinant factor to wage in a transition economy from the individual and macro view, there is little evidence about how ownership affect wage in firm level. This paper examines the impacts of ownership to wage differentials using firm level data. Using a sample of A share listed firm from 1999 to 2009, we find an significant SOE annual wage advantage after controlling for other firm characteristics. To be more specific, the results indicate that annual wage is significantly higher for common staffs of SOEs but for not managements. Differentiating central government controlled SOEs between local government controlled SOEs, we find that both the common staffs and managements of central government controlled SOEs got the highest wage. However, while common staffs of local government controlled SOEs get wage advantage over that of NSOEs, managements of local government controlled SOEs do not. Our findings are useful in explaining how ownership affects wage differentials in a transition economy, and will enrich the wage theory research. |
文章编号 | WP171 |
登载时间 | 2011-12-30 |
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