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| 文章编号：1672-3104(2023)04-0112-14 |
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加速折旧影响数字企业就业了吗？ |
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赵扬，李长英 |
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（山东大学经济学院，山东济南，250100） |
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| 摘 要： 基于数字企业就业的视角，利用2009—2018年中国沪深A股上市企业财务数据，运用经济学模型和双重差分法(DID)，研究固定资产加速折旧政策对数字企业劳动力就业的影响及其作用机制。研究结果表明，加速折旧政策显著增加了数字企业劳动力就业人数，却未增加人均工资水平。量化分析表明，加速折旧政策的适用数字企业范围每扩大1个标准差，数字企业将平均增加约4.4%的劳动力就业。动态效应检验发现，政策效应具有长期持续性。异质性分析结果表明，政策效应在低研发投入企业和成熟企业中更显著。作用机制分析表明，企业为加快数字化转型而吸纳高技能劳动力是促进就业的重要原因。进一步研究发现，增加数字企业研发投入、提高政府补贴对政策效果存在正向调节作用。 |
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| 关键词： 固定资产加速折旧；数字企业；劳动力就业；人均工资水平 |
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Has the accelerated depreciation policy affected digital enterprises' employment? |
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ZHAO Yang, LI Changying |
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（School of Economics, Shandong University, Jinan 250100, China） |
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| Abstract: This study, based on the perspective of the employment of digital enterprises, exploits the financial data of A-share listed enterprises in China's digital economy industry from 2009 to 2018, and employs economic model and DID method to study the impact of the accelerated depreciation of fixed assets policy (ADFAP) on labor employment in digital enterprises and its mechanism. The results show that the ADFAP has remarkably increased the employment of digital enterprises without increasing the average salary level of the employees yet. The quantitative analysis shows that for every 1 standard deviation expansion of the range of digital enterprises applicable to the ADFAP, the digital enterprises will increase the employment by about 4.4% on average. The dynamic test shows that the policy effect has long-term sustainability. Heterogeneity test shows that policy effect is more remarkable in enterprises with low R&D investment and mature enterprises. Impact mechanism analysis shows that it’s an important reason for an enterprise to take in high-skilled hands to hasten its digital transformation. And further research finds that increasing R&D investment and government subsidies have positive moderating effects. |
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Key words: the accelerated depreciation of fixed assets policy (ADFAP); digital enterprises; employment; average salary level |
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