摘要
为了解上市公司在员工权益保护方面的表现,本文选取2021年4609家上市公司的员工权益保护数据,并匹配国泰安中国经济金融数据库中各上市公司2022年6月半年报中的财务指标数据,构建员工权益保护的评价指标体系,分行业、地区、所有权性质及交易所对上市公司的员工权益保护进行对比分析,探讨员工权益保护与财务绩效之间的关系。研究结果表明,上市公司的员工权益保护得分普遍偏低;金融业等典型行业在员工权益保护方面表现相对较好;北方地区的员工权益保护得分优于南方地区,西部地区优于东部、中部及东北地区;国有企业的员工权益保护得分显著高于非国有企业;上交所上市公司员工权益保护整体水平优于深交所但并不显著;员工权益保护对于上市公司的盈利能力、经营能力与相对价值没有显著影响,但对其偿债能力及成长能力有显著提高。
In order to understand the performance of listed companies in the protection of employee rights and interests,this paper constructs an evaluation index system,selecting the data of 4,609 listed companies in 2021,and matching with the financial index data of each listed company in the database of the CSMAR in the semi-annual report of June 2022.This paper compares and analyzes the protection of employee rights and interests of listed companies by industry,region,ownership and stock exchange,discussing the relationship between the protection of employee rights and interests and financial performance.The findings reveal that the protection score of employee rights and interests of listed companies are generally low.Typical industries,such as the financial industry,perform relatively well in protecting employee rights and interests.The scores in the northern region are better than those in the southern region,and those in the western region are better than those in the eastern,central and northeastern regions.The scores of state-owned enterprises are significantly higher than those of non-state-owned enterprises,and the overall level of employee rights and interests protection of companies listed on the Shanghai Stock Exchange is better than on the Shenzhen Stock Exchange,but not significantly.The protection of employee rights and interests has no significant impact on the profitability,operating ability and relative value of listed companies,but significantly improves their ability to pay debts and grow.
作者
彭梦涵
王凯
PENG Menghan;WANG Kai
出处
《当代经理人》
2023年第2期24-37,共14页
Contemporary Manager
基金
教育部产学合作协同商人项目“双碳背景下企业可持续发展教学内容和课程体系改革”(220605875234719)
关键词
上市公司
员工权益保护
ESG
财务绩效
层次分析法
listed company
protection of employee rights and interests
ESG
financial performance
analytic hierarchy process
