创新与企业内部薪酬差距Innovation and Internal Wage Differential within Enterprise
冯乾彬,赵乐新,胡晓
摘要(Abstract):
共同富裕是中国特色社会主义的本质要求,而企业创新被认为是促进共同富裕的重要手段。然而目前企业内部薪酬差距持续扩大已经成为中国收入分配差距不断拉大的缩影。本文从企业内部薪酬差距的视角,以2007—2019年中国上市公司为样本,考察了企业创新对其内部工资差距的影响。研究结论显示:企业创新水平提升有利于缩小高管与普通员工的薪酬差距,扩大高低技能员工之间的薪酬差距;通过多种方式进行稳健性检验,并采用研发费用加计扣除政策和企业政治联系作为工具变量减弱内生性后,结果依然稳健。机制分析发现,企业创新通过提升劳动要素的边际产出缩小高管与员工的薪酬差距;通过促进技术进步偏向高技能劳动扩大高低技能员工之间的薪酬差距。异质性分析显示,企业创新会降低高管平均薪酬,提升员工平均薪酬,提升高技能员工平均薪酬,降低低技能员工平均薪酬。创新对国有企业内部薪酬差距影响较弱,对非国有企业的影响显著;创新水平提升对非高新技术企业的影响程度高于高新技术企业。除此之外,企业创新水平提升还会扩大高低学历、研发与非研发型以及生产与非生产类高管之间的薪酬差距。本文为实现共同富裕的企业创新路径提供了新的思考,进一步丰富了企业内部薪酬差距的研究,为我国同时促进技术创新和保障收入公平目标的实现提供了依据。
关键词(KeyWords): 企业创新;共同富裕;企业内部薪酬差距;高低技能员工;高管团队薪酬差距
基金项目(Foundation): 国家自然科学基金青年科学基金项目“创新的传承与进化:中小科技企业初始创新行为的持续与影响机制研究”(72002175);国家自然科学基金重点项目“全球价值链与中国贸易竞争力研究”(71433002);; 四川省科技厅软科学计划项目“隐性债务化解背景下四川省城投平台举债机制研究”(21RKX0766);; 浙江省软科学计划重点项目“‘双碳’战略背景下交通领域碳交易机制设计研究”(2022C25035)的资助
作者(Author): 冯乾彬,赵乐新,胡晓
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