低碳城市试点政策与企业劳动收入份额

Low Carbon City Pilot Policy and Labor Income Share of Enterprises

高蕾 田祥宇 柳晓倩

低碳城市试点政策与企业劳动收入份额

Low Carbon City Pilot Policy and Labor Income Share of Enterprises

高蕾 1田祥宇 1柳晓倩2
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作者信息

  • 1. 山西财经大学会计学院,山西太原 030006
  • 2. 西南财经大学经济与管理研究院,四川成都 611130
  • 折叠

摘要

在中国实现碳达峰和碳中和目标以及促进共同富裕的背景下,利用中国2010年开始实施的低碳城市试点政策这一准自然实验,运用沪深A股2007-2019年的面板数据和多期双重差分方法,评估了低碳城市试点政策对企业劳动收入份额的影响.研究表明:低碳城市试点政策能够促进企业劳动收入份额提高.并且采用PSM-DID方法、更换关键变量衡量方式、加入宏观控制变量进行稳健性检验后该结论依然成立.低碳城市试点政策通过调整人力资本结构和提高企业全要素生产率提升了企业劳动收入份额.增加企业研发投入与技术人员人数,有助于增强低碳城市试点政策对企业劳动收入份额的促进作用.异质性分析结果表明,低碳城市试点政策对国有企业、新企业、资本技术密集型企业、低碳排放企业以及处于中西部地区企业的劳动收入份额的提高作用更为明显.

Abstract

In the context of China's realization of the goal of carbon peak and carbon neutrality and the promotion of common prosperity,this paper uses the quasi-natural experiment of China's low-carbon city pilot policy,which was implemented in 2010,to evaluate the impact of low-carbon city pilot policy on the labor income share of enterprises by using the panel data of Shanghai and Shenz-hen A-shares from 2007 to 2019 and the Multi-period Difference-in-Differences(DID),the research shows that the pilot policy of low-carbon cities can promote the increase of labor income share of en-terprises.This conclusion is still valid after adopting the PSM-DID method,changing the measure-ment method of key variables,and adding macro-control variables for robustness test.The low-carbon city pilot policy has increased the labor income share of enterprises by adjusting the structure of hu-man capital and improving the total factor productivity of enterprises.Increasing investment in re-search and development and the number of skilled workers in enterprises can help enhance the pro-motion effect of low-carbon city pilot policies on enterprises'labor income share.The heterogeneity analysis results show that the low carbon city pilot policy has a more significant effect on the labor in-come share of state-owned enterprises,new enterprises,capital and technology intensive enterprises,low carbon emission enterprises and enterprises in the central and western regions.

关键词

低碳城市试点政策/企业劳动收入份额/人力资本结构调整/企业全要素生产率

Key words

low-carbon city pilot policy/enterprise labor income share/human capital structure ad-justment/total factor productivity of enterprises

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基金项目

教育部人文社会科学研究规划基金(20YJA630038)

出版年

2024
江西师范大学学报(哲学社会科学版)
江西师范大学

江西师范大学学报(哲学社会科学版)

CSSCICHSSCD北大核心
影响因子:0.678
ISSN:1000-579X
参考文献量45
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