当代财经 ›› 2025, Vol. 0 ›› Issue (12): 32-44.

• 理论经济 • 上一篇    下一篇

标准化的收入分配效应——基于企业劳动收入份额的视角

李翼a, 张如平b   

  1. 江西财经大学 a.法学院 b.财政税务学院,江西 南昌 330013
  • 收稿日期:2025-07-03 修回日期:2025-11-03 出版日期:2025-12-15 发布日期:2025-12-10
  • 通讯作者: 张如平,江西财经大学博士研究生,主要从事财税理论与政策研究,联系方式 19179325330@163.com。
  • 作者简介:李翼,江西财经大学博士研究生,主要从事法律经济学研究。
  • 基金资助:
    国家自然科学基金青年项目“促进养老财富储备的养老保险政策实施效果与优化路径研究:基于家庭储蓄决策的视角”(72304119); 江西省2024年度研究生创新专项资金项目“物流标准化提升了企业劳动收入份额吗?——来自中国制造业A股上市公司的证据”(YC2024-S364)

The Income Distribution Effects of Standardization: Evidence from Firms’ Labor Income Share

Li Yi, Zhang Ru-ping   

  1. Jiangxi University of Finance and Economics, Nanchang 330013, China
  • Received:2025-07-03 Revised:2025-11-03 Online:2025-12-15 Published:2025-12-10

摘要: 关于标准化与经济增长效应,以往研究主要关注标准化对经济运行效率的影响,而忽略了其对收入分配的作用。基于中国2011—2023年制造业企业微观财务数据,将2014年起逐步实施的物流标准化政策纳入交错型双重差分模型,检验标准化的收入分配效应。研究表明,物流标准化能显著提高企业劳动收入份额,这为标准化改善收入分配格局提供了经验支撑。物流标准化提高企业劳动收入份额的作用机制是优化企业人力资本结构和缓解劳动力市场分割,具体而言,物流标准化增加了企业对高学历和技术型员工的雇佣数量、提高了两类员工的占比,并且显著降低了劳动力市场的分割程度。异质性分析表明,物流标准化对非国有企业、高技术产业企业、政策实施力度较大地区企业,以及物流硬件基础设施较好地区企业的劳动收入份额的提升效应更显著。为此,国家应以物流标准化为核心抓手,加快构建完善的标准化流通体系,强化流通基础设施支撑,构建人才与财政协同政策体系。

关键词: 物流标准化, 劳动收入份额, 收入分配, 共同富裕

Abstract: Regarding the effect of standardization on economic growth, previous studies have primarily focused on the impacts of standardization on economic operation efficiency, while overlooking its role in income distribution. Based on the micro-level financial data of the manufacturing enterprises in China from 2011 to 2023, this study incorporates the logistics standardization policy implemented progressively since 2014 into a staggered difference-in-differences model to examine the income distribution effects of standardization. The findings indicate that logistics standardization can significantly enhance the labor income share of enterprises, providing empirical support for standardization’s role in improving income distribution patterns. The mechanism by which logistics standardization enhances the labor income share of enterprises involves optimizing the human capital structure and mitigating labor market segmentation. Specifically, logistics standardization increases the hiring of highly educated and skilled employees, raises their proportion within the workforce, and significantly reduces the degree of labor market segmentation. The heterogeneity analysis shows that logistics standardization has a more significant effect on the labor income share of the non-state-owned enterprises, the high-tech industry enterprises, the enterprises in regions with stronger policy implementation, and the enterprises in regions with better logistics hardware infrastructure. Therefore, China should take logistics standardization as the core focus, accelerate the construction of a sound standardized circulation system, strengthen the support of circulation infrastructure, and build a coordinated policy system for talent and finance.

Key words: logistics standardization, labor income share, income distribution, common prosperity

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