中国劳动报酬占比变动的统计测算与结构解析

只有厘清核算口径及相关的数据修订情况，才能测算出劳动报酬占比的真实数值，进而找准其变动的根本原因。本文首先依据资金流量表的最新修订资料，充分考虑劳动报酬指标核算口径的两次重大调整及与SNA推荐口径和真实意义口径的差异，重新测算了中国的劳动报酬占比，然后在纵向分析和横向比较的基础上，从正规与非正规部门结构视角解析给出中国劳动报酬变动的根本原因及相应的政策着眼点。

The Measurement and Structural Analysis on the Change of Labor Income Share in China

Only when we clarify the accounting specification and the adjustment of the relevant data, can we measure the real value of the labor income share, and then find the root cause of its change. This paper firstly measures labor income share again based on the latest adjustment information of flow of funds table, giving full consideration to the two major adjustments of labor compensation specification and the differences between them and the SNA recommendation specification and genuine specification. Then, on the basis of vertical analysis and horizontal comparison, we analyze the fundamental reason of labor income share’s change, from the perspective of formal and informal sector structure, and propose corresponding policies.