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《劳动合同法》对企业成本影响的测算方法与实证研究——金融危机下的应急措施
引用本文:韩兆洲,安康,孔丽娜.《劳动合同法》对企业成本影响的测算方法与实证研究——金融危机下的应急措施[J].暨南学报,2011,33(1).
作者姓名:韩兆洲  安康  孔丽娜
作者单位:暨南大学,经济学院,广东,广州,510632
基金项目:广东省劳动和社会保障重大决策咨询项目,全国统计科学研究计划项目,国家社会科学基金
摘    要:<劳动合同法>实施以来,在国内学术界和实业界引起了轩然大波.2008年以来,一些企业的倒闭、搬迁,更将这部立意颇好的法律推到了风口浪尖.针对实施<劳动合同法>对企业成本影响的问题,采用分层目录抽样方法,抽取了珠三角、粤东、粤西、粤北地区13个具有代表性的城市,不同类型、不同行业共650户企业进行调研,运用成本测算直接法和间接法,对广东调研企业成本进行统计测算.测算结果显示,广东实施<劳动合同法>对企业人均人工成本的影响区间为2.54%~4.90%,用调研事实澄清了社会上流传的10%~70%的谬误.还从政府、企业和员工角度分别提出在实施<劳动合同法>过程中应对金融危机的对策,为各级政府和企业决策提供依据.

关 键 词:劳动合同法  成本核算  金融危机  政策建议

The Influence of Employment Contract Law on the Statistical Estimates of Enterprise Costs and the Countermeasures in the Current Financial Crisis
HAN Zhao-zhou,AN Kang,KONG Li-na College of Economics,Jinan University Guangzhou ,Chin.The Influence of Employment Contract Law on the Statistical Estimates of Enterprise Costs and the Countermeasures in the Current Financial Crisis[J].Journal of Jinan University,2011,33(1).
Authors:HAN Zhao-zhou  AN Kang  KONG Li-na College of Economics  Jinan University Guangzhou  Chin
Institution:HAN Zhao-zhou,AN Kang,KONG Li-na College of Economics,Jinan University Guangzhou 510632,Chin
Abstract:The implementation of the Employment Contract Law has created great sensations both in the academic fields and in the industrial sectors in China.Ever since 2008,the bankruptcies and relocations of certain enterprises have further pushed this well-intended law to an extremely prominent position.Undoubtedly,the issue of the Employment Contract Law has had considerable influence on enterprise costs,but how much does this influence conduct? How Can enterprises make quantitative analysis on it? And what corresp...
Keywords:Employment Contract Law  Cost management  Financial crisis  Policy suggestions  
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