5087 
4117最低工资规制通过设定一个底部工资标准，旨在维护劳动者取得劳动报酬的合法权益，不可避免地会对企业的工资率产生影响，进而影响企业内部的要素收入分配。文章的理论模型分析表明，最低工资规制的工资率效应促使企业转变要素分配方式（资本−劳动互替），导致企业资本集约度上升，从而劳动收入份额将会下降。利用中国2600多个区县最低工资标准和工业企业数据（1998−2013年）的实证研究验证了理论预期：（1）最低工资规制显著降低了企业的劳动收入份额，最低工资每上涨10%，劳动收入份额将显著下降1.43个百分点；（2）最低工资规制存在着工资率效应和劳动生产率效应，但是由于工资率效应更小，结果使劳动收入份额下降；（3）资本集约度是最低工资影响劳动收入份额的一个重要机制。文章有助于理解我国最低工资规制对企业行为的影响，这对改善我国初次收入分配格局具有有益的政策启示。
最低工资规制对企业劳动收入份额的影响——理论分析与微观证据
摘要
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引用本文
万江滔, 魏下海. 最低工资规制对企业劳动收入份额的影响——理论分析与微观证据[J]. 财经研究, 2020, 46(7): 64-78.
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