摘要
本文以2005-2017年中国A股上市公司为研究样本,采用我国各个省份的常住人口老龄化数据衡量人口老龄化程度,实证检验了人口老龄化对于企业劳动力成本粘性的影响。结果表明,人口老龄化显著提高劳动力成本粘性。进一步研究发现,人口老龄化对劳动力成本粘性的影响在劳动密集型企业和民营企业中更加显著。本文从企业微观视角出发,考察人口老龄化对企业人力成本的影响,加深了我们对人口老龄化经济后果的认识。本文结果表明推动企业优化升级是降低人口老龄化负面影响的重要途径。
Using the population aging data of each province in China to measure the degree of population aging,we empirically investigate the impact of population aging on labor cost stickiness.The results show that there is a significant positive association between population aging and labor cost stickiness,suggesting that population aging significantly increases labor cost stickiness.In addition,we find that the effect of population aging on labor cost stickiness is more pronounced in labor-intensive companies and non-state-owned enterprises(non-SOEs).This study complements the literature investigating the impact of population aging and contributes to the existing studies examining the factors influencing cost stickiness.The results suggest that business upgrading is an important way to alleviate the impact of population aging.
出处
《会计研究》
CSSCI
北大核心
2022年第1期59-69,共11页
Accounting Research
基金
中国人民大学科学研究基金(中央高校基本科研业务费专项资金资助)项目(14XNI003)支持
作者简介
通讯作者:陶涛,taotao1984@ruc.edu.cn。
