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本文以2000-2014年我国A股上市公司作为样本,观察了不同行业中的收入分配关系,考察了充分竞争、劳动(资本)密集、金融非金融行业等行业差异对收入分配关系的影响。收入分配关系体现为政府、股东、债权人和员工四方在企业中的收入占比,分别用税负率、股东所得率、债权人利息率和劳动所得率来衡量。主要结论是:1)不同行业的收入分配格局差异很大。例如,卫生和社会工作的劳动所得率为最高,达到16.31%,最低的是房地产,为1.43%,而股东所得率也是卫生和社会工作最高为8.38%,教育业最低为-1.48%;2)充分竞争型行业的税负率、劳动所得率和股东所得率要低于缺乏竞争型行业,利息率的差异不大;相比资本密集型行业,劳动密集型行业的劳动所得率较高,而税负率、股东所得率和债权人利息率则较低;金融行业与非金融行业相比,其税负率、劳动所得率、股东所得率、利息率都要低于非金融行业。
Based on the sample of A-share listed companies in China from 2000 to 2014, this paper observes the relationship between income distribution in different industries and examines the impact of the full competition, labor (capital) intensive, financial and non-financial sectors on income distribution. Income distribution reflects the government, shareholders, creditors and employees in the enterprise income share, respectively, with the tax rate, the shareholder income rate, the creditor interest rate and the labor income rate to measure. The main conclusions are as follows: 1) The distribution of income in different industries varies greatly. For example, the labor income rate of health and social work is the highest, reaching 16.31%, the lowest is real estate, 1.43%, while the shareholder income rate is also the highest 8.38% for health and social work, and the lowest for education is -1.48%; 2) The tax rate, labor income rate and stockholder earning ratio of the fully competitive industries are lower than those of the non-competitive industries, with little difference in the interest rates. Compared with the capital-intensive industries, labor-intensive industries have higher labor income rates, while Tax rate, shareholder income rate and the creditor interest rate are lower; compared with the non-financial industry, the financial industry, the tax rate, labor income rate, shareholder income rate, interest rates lower than the non-financial industry.