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知识产权治理与企业劳动收入份额:来自知识产权示范城市建设的证据

陈艳利 邹雨荷

管理学刊2025,Vol.38Issue(2):55-71,17.
管理学刊2025,Vol.38Issue(2):55-71,17.DOI:10.19808/j.cnki.41-1408/F.2025.0015

知识产权治理与企业劳动收入份额:来自知识产权示范城市建设的证据

Intellectual Property Governance and the Labor Income Share of Enterprises:Evidence from the Construction of Intellectual Property Demonstration Cities

陈艳利 1邹雨荷2

作者信息

  • 1. 东北财经大学会计学院,辽宁大连 116025||东北财经大学中国内部控制研究中心,辽宁大连 116025
  • 2. 东北财经大学会计学院,辽宁大连 116025
  • 折叠

摘要

Abstract

As an important aspect of the modernization of national governance systems and capabilities,intellectual property governance provides market entities equal opportunities to create wealth by protecting the market exclusivity of innovation outcomes.It coordinates efficiency and fairness in development,providing favorable conditions for achieving common prosperity.This paper focuses on National Intellectual Property Demonstration Cities and utilizes data from A-share listed companies in China to empirically examine the impact and mechanisms of Intellectual property governance on the labor income share of enterprises.The research reveals that intellectual property governance promotes the labor income share of enterprises.Mechanism analysis indicates that intellectual property governance positively affects the labor income share of enterprises through optimizing the human capital structure and curbing corporate capital deepening.Further analysis reveals that in high-tech enterprises,those located in central and western regions,and industries with a high dependency on intellectual property,the positive impact of intellectual property governance on labor income share is more pronounced.This paper enriches and expands the research fields of intellectual property governance and the labor income share of enterprises,providing empirical evidence and valuable references for the foundational institutional construction to promote common prosperity.

关键词

知识产权治理/知识产权示范城市/企业劳动收入份额/共同富裕

Key words

intellectual property governance/national intellectual property demonstration cities/labor income share of enterprises/common prosperity

分类

管理科学

引用本文复制引用

陈艳利,邹雨荷..知识产权治理与企业劳动收入份额:来自知识产权示范城市建设的证据[J].管理学刊,2025,38(2):55-71,17.

基金项目

国家自然科学基金面上项目(72073019) (72073019)

辽宁省教育厅面上项目(JYTMS20230636) (JYTMS20230636)

辽宁省经济社会发展研究课题(2025lslybkt-038) (2025lslybkt-038)

管理学刊

OA北大核心

1674-6511

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