政府审计,员工效率和劳动力成本的粘性
1School of Accountancy, Tongling University, Tongling, Anhui, China.
PloS one
|September 1, 2023
概括
政府审计减少了中国国有企业 (SOE) 的过多员工和劳动力成本粘性. 这证实了政府审计在提高国有企业员工效率和治理方面的监督作用.
科学领域:
- 经济学 经济学 经济学
- 公共管理 公共管理
- 审计 审计 审计 审计 审计
背景情况:
- 中国的国有企业在员工分配和劳动力成本方面面临严格审查.
- 越来越多地实施政府审计,以提高公司治理和效率.
- 了解这些审计对国有企业劳工实践的影响,对于政策评估至关重要.
研究的目的:
- 在经验上研究政府审计对中国国有企业员工效率和劳动力成本粘性的影响.
- 在国有企业劳工政策的背景下,评估政府审计的监督和治理功能.
- 提供支持扩大政府审计覆盖范围的证据.
主要方法:
- 使用一种准自然实验设计.
- 采用差异差异 (DID) 模型进行实证分析.
- 专注于中国的国有企业 (SOE).
主要成果:
- 政府审计显著减少了被审计的国有企业中多余的员工数量.
- 在政府审计后,国有企业的劳动力成本粘性显著下降.
- 没有观察到整体劳动力成本的显著降低,这表明国有企业的补偿与市场机制保持一致.
- 根据劳动力成本数据,在中国国有企业中,员工过度支付并不是一个普遍的问题.
结论:
- 政府审计在提高中国国有企业员工效率和治理方面发挥着至关重要的作用.
- 这些发现支持政府审计在解决人员过剩和劳动力成本粘性问题方面的有效性.
- 该研究为有关政府审计影响的文献做出了贡献,并为全面的审计覆盖提供了经验支持.
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