摘要
地方人才引进政策顺利落实到微观企业行为,对经济高质量发展至关重要。本文以地方出台人才引进政策为准自然实验,采用多期双重差分法考察了地方人才引进政策对当地企业跨期成本决策的影响。研究发现,地方人才引进政策提高了企业成本黏性,改善了跨期成本决策,优化了长期资源配置效率。其原因在于,地方人才引进政策促进了人才需求竞争的同时提高了当地企业发展信心,促使企业更加重视长期激励机制建设和长期价值投资,从而降低了企业在业务收入下降时削减资源投入的动机。本研究从微观企业成本角度揭示了地方人才引进政策影响经济实质的微观机制,既为人才政策的制定与执行提供了理论参考,也丰富了人力资本理论和成本管理方面的研究。
It has become evident that understanding how to implement local policies to introduce talent into micro-firm behaviour is crucial to promoting high-quality economic development.This paper takes local talent introduction policies as a natural experiment and uses the staggered difference-in-differences(DID)method to examine the impact of these policies on local firms'intertemporal cost decisions.The research reveals that local talent introduction policies have increased cost stickiness in firms,improved intertemporal cost decision-making,and optimized efficiency in resource allocation in the long term.The main reason for this is that local talent introduction policies promote talent demand competition and improve confidence in the development of local firms,prompting firms to pay greater attention to the creation of long-term incentive mechanisms and investment in long-term values,thus reducing firms'motivation to reduce their investment in resources when their business sales decline.From the perspective of the micro-firm cost,the study reveals the micromechanism by which local talent introduction policies affect the economic essence,which not only provides theoretical references for the formulation and implementation of talent policies,but also enriches research on human capital theory and cost management.
作者
金智
张心睿
Jin Zhi;Zhang Xinrui
出处
《世界经济》
CSSCI
北大核心
2024年第3期124-150,共27页
The Journal of World Economy
基金
教育部人文社会科学研究规划基金(22YJA790028)的资助。
关键词
同人才引进政策
成本黏性
人力资本
高质量发展
talent introduction policies
cost stickiness
human capital
high-quality development
作者简介
金智,西南财经大学会计学院,四川省成都市温江区柳台大道555号,611130,电子信箱:09001-jz@163.com;通讯作者:张心睿,西南财经大学会计学院,四川省成都市温江区柳台大道555号,611130,电子信箱:zxr_1003@163.com。
