摘要
人工成本是企业成本的重要组成部分,也是政府、企业、劳动者三方利益格局调整的焦点。当前,我国工资性收入差距在行业间及行业内部持续扩大、数字经济催生大量新业态从业者的劳动权益保护、传统制造业与新业态间的“普工竞争”推高人工成本并制约部分产业转型升级、劳动力市场衍生出各种规避用工成本的方式对监管制度形成挑战、企业社会保险存在合规性困境等问题,给企业带来较大的人工成本压力和风险挑战。基于此,在统筹经济社会发展和促进共同富裕的背景下,研究企业人工成本问题对于稳定市场主体预期、保护劳动者权益、促进劳动力自由流动和产业结构优化升级都具有重要意义。
Labor cost is not only an important part of enterprise cost,but also the focus of the adjustment of the interest pattern of the government,enterprises and workers.At present,the continuous expansion of wage income gap between and within industries,the protection of labor rights and interests of a large number of practitioners in new business forms due to the digital economy,the"general labor competition"between traditional manufacturing and new business forms,which pushes up labor costs and restricts the transformation and upgrading of some industries,the labor market has derived various ways to avoid labor costs,which pose challenges to the regulatory system,and there are compliance difficulties in enterprise social insurance.These problems bring greater labor cost pressure and risk challenges to enterprises.Based on this,under the background of coordinating economic and social development and promoting common prosperity,the study of enterprise labor cost is of great significance for stabilizing the expectations of market subjects,protecting workers'rights and interests,promoting the free flow of labor force and the optimization and upgrading of industrial structure.
出处
《财政科学》
CSSCI
2022年第3期90-96,共7页
Fiscal Science
关键词
人工成本
薪酬差距
普工竞争
社保合规
Labor Cost
Pay Gap
General Worker Competition
Social Security Compliance
