CAJ | 학술논문

以1999-2010年中国金融业和制造业上市公司为研究样本,对两行业的收入分配状况进行描述性统计分析,发现获利能力不同和税负不均衡是造成两行业收入差距的直接原因.通过建立回归模型,进一步验证导致金融业和制造业收入差距的深层次原因有员工的受教育程度、企业效率、治理结构、企业盈利能力、企业价值和垄断等.除垄断外,其他因素都是源于员工的自身投入,其产生的差距也易被接受.而垄断则是源于政府保护,是造成不合理差距的源头之一,因而破除垄断,创建公平竞争的行业机制,是解决行业间、企业间工资差距的根本途径.
이1999-2010년중국금융업화제조업상시공사위연구양본,대량행업적수입분배상황진행묘술성통계분석,발현획리능력불동화세부불균형시조성량행업수입차거적직접원인.통과건립회귀모형,진일보험증도치금융업화제조업수입차거적심층차원인유원공적수교육정도、기업효솔、치리결구、기업영리능력、기업개치화롱단등.제롱단외,기타인소도시원우원공적자신투입,기산생적차거야역피접수.이롱단칙시원우정부보호,시조성불합리차거적원두지일,인이파제롱단,창건공평경쟁적행업궤제,시해결행업간、기업간공자차거적근본도경.
Through descriptive statistical analysis based on samples of China＇s financial industry and manufacturing industry listing corporations from 1999 to 2010, this paper finds out that the profitability and the different tax burden are the direct reason of income gap between the two industries. Then, regression model is established and verified that education degree, enterprise＇s efficiency, corporate governance struc- ture, monopoly, and enterprise value are the deep reason for the income gap. In addition to monopoly, oth- er factors are derived from the employees＇ investment which is easy to be accepted. While the monopoly is the result of government＇s protection and it is the unreasonable gap. Therefore, breaking the monopoly and creating a mechanism of fair competition is the effective way to solve the wage gap between industries.