【摘要】 选取中国沪深两市A股上市公司2007—2014年面板数据为样本,运用交叉效应模型和中介效应检验方法,从劳动收入份额视角实证检验了"外资对员工更慷慨吗"这一主题。结果表明,外资控股企业表现出"慷慨"特征,其本质在于工资效应的发挥;外资参股本身会降低国有企业对员工的支付倾向,且存在地区差异,"中部凹陷"现象明显,同时资本密集型行业中的外资企业对员工更"慷慨";高工资的确对劳动收入份额有正向作用,工资的中介效应在外资和国有控股企业中更为显著。更多还原

【Abstract】 The 2007-2014 year panel data of A-Share listed companies in Shanghai and Shenzhen are selected as samples. This paper,from perspective of the share of labor income,tested whether foreign capital is more generous to employees or not,by using interaction effect model and mediation effect testing method. Results show that,owing to wage effects,enterprises actually controlled by foreign capital are more likely to be"generous". Foreign participation itself will reduce the pay share to employees in state-owned enterprises,and regions differ,"central sag"phenomenon is obvious. Meanwhile,capital-intensive foreign-owned enterprises are more "generous". High wage dose have a positive impact on the share of labor income,and mediation effects are much more significant in foreign-own and state-own enterprises.更多还原