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作为社会分配的重要主体,企业如何在分配中有效推动共同富裕的实现,这一议题至关重要。本文研究发现,企业基金会能提升企业劳动收入份额,表明企业参与第三次分配可对初次分配产生积极影响,协同促进共同富裕的实现。机制检验显示,企业基金会通过提高劳动力质量和增强外部监督提升企业劳动收入份额。异质性分析表明,企业基金会对企业劳动收入份额的提升作用在劳动密集型、治理质量欠佳以及盈余管理程度较低的企业中更为突出。进一步基于企业基金会特征分析发现,其运营效率提升对提升企业劳动收入份额具有促进作用。拓展分析发现,企业基金会能显著缩小内部薪酬差距,助力分配结构优化。本文结论为企业参与社会分配从而实现共同富裕提供了新的研究视角和实践路径。
Abstract：Given that enterprises are key agents in social distribution, understanding how they can effectively promote the realization of common prosperity is a crucial issue. This study finds that corporate foundations can increase the labor income share of enterprises, indicating'that enterprises participation in the tertiary distribution can have a positive impact on the primary distribution, synergistically promoting the realization of common prosperity. Mechanism tests indicate that corporate foundations enhance the labor income share by improving labor quality and strengthening external supervision. Heterogeneity analysis reveals that the positive impact of corporate foundations on labor income share is more significant in labor-intensive firms, firms with poor corporate governance, and those with low levels of earnings management.Regarding the characteristics of corporate foundations, higher operational efficiency is found to further promote labor income share. Further analysis reveals that corporate foundations can significantly narrow the internal pay gap, contributing to the optimization of distribution structure. These findings provide a new research perspective and a practical path for enterprises to participate in social distribution and facilitate the realization of common prosperity.
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(1)详见https://zhuanlan. zhihu.com/p/678757585。
基本信息:
中图分类号:F272.92;F126
引用信息:
[1]张国清,孔庆格.实现共同富裕——企业基金会与企业劳动收入份额[J].当代会计评论,2025,2(03):68-88.
基金信息:
国家社会科学基金重大项目“绩效管理导向下的中国政府成本体系研究”(20&ZD115)的阶段性成果
2025-09-30
2025-09-30
