《数量经济技术经济研究》编辑部

文章摘要

霍文希,唐飞鹏.投资于人的收入分配效应：来自工伤预防试点工作的证据[J].数量经济技术经济研究,2026,(5):231-252

投资于人的收入分配效应：来自工伤预防试点工作的证据

Income Distribution Effects of Investing in People: Evidence from Work Injury Prevention Pilots

DOI：

英文关键词: Invest in people Occupational Injury Prevention Labor Income Share Income Distribution Social Insurance

基金项目:

作者	单位
霍文希	厦门大学经济学院
唐飞鹏	暨南大学经济学院

中文摘要:

职业健康防护与劳动权益保障体现了“投资于人”的理念，是构筑和谐劳动关系，促进社会稳定和经济可持续发展的重要抓手。本文以2013 年工伤预防试点作为准自然实验，基于 2011~2016 年全国税收调查数据和城市面板数据进行实证检验。结果发现，工伤预防试点工作显著提升了企业劳动收入份额。机制检验表明，效率提升效应和福利优待效应是工伤预防产生劳动收入分配效应的主要渠道。该政策效果突出表现在生产经营风险较低、劳动边际收益较高或劳动力流动性较弱的企业，以及维权意识较强、营商环境或职工培训环境较优的地区。本文研究为中国建立健全工伤预防的长效机制，优化要素收入分配格局和助力实现共同富裕提供了经验证据。

英文摘要:

To optimize the pattern of income distribution and achieve common prosperity, the Chinese government has proposed to continuously increase the proportion of labor remuneration in the initial distribution. However, if the safety and health of workers are not protected, increasing their income is meaningless. Therefore, protecting the safety and health of workers is a prerequisite for increasing the share of labor income and maintaining long-term sustainability. In 2023, China proposed for the first time to closely integrate ‘investment in things’ with ‘investment in people.’ Work-related injury insurance is a fundamental system of investing in people, as it targets all workers, focuses on protecting their health and safety, and covers the entire work process. The insurance premiums are fully borne by employers, ensuring that workers can receive medical treatment and economic compensation in the event of safety accidents or occupational diseases. It comprises three aspects-work injury prevention (WIP), work injury compensation, and work injury rehabilitation. Among them, WIP is proactive and particularly important for workers.In 2013, China selected 50 cities to carry out pilot projects for WIP, allowing them to extract approximately 2% of the income from work injury insurance funds for publicity and training to enhance the self-protection awareness of local workers in the production process and the safety awareness of enterprises to reduce accident rates from the source. This study takes this as a natural experiment and uses national tax survey data and urban panel data from 2011 to 2016 to explore the impact mechanism of WIP on the labor income share of enterprises and conducts heterogeneity analysis.Our study draws the following conclusions. WIP can significantly increase the labor income share of enterprises. After a series of robustness tests, including parallel trend test, placebo test, replacement of dependent variable, modification of standard error, change of control variable, exclusion of systematic differences, and exclusivity test, the above income distribution effect still holds. Mechanism analysis reveals that WIP has both an “efficiency effect” and a “welfare effect,” which together affect the labor income share of enterprises. Heterogeneity analysis demonstrates that the income distribution effect of WIP is more pronounced in enterprises with lower operational risks, higher marginal labor returns, or weaker labor mobility, as well as in regions with stronger awareness of rights protection, better business environment, or better training environment. The above conclusion provides empirical evidence for improving the development environment of enterprises and optimizing the income distribution of factors.This study makes the following three contributions: We expand the empirical research on work injury insurance and prevention in academia. The existing literature only uses provincial data or a small amount of data from listed companies, which results in insufficient sample refinement and representativeness.Moreover, they only focus on the intuitive effectiveness of security governance. This study uses enterprise data from a national tax survey to investigate the indirect governance effect of WIP. We reveal the causal relationship between labor protection and labor income share from a new perspective of WIP. Most domestic literature focuses on the Labor Contract Law, Social Insurance Law, or the minimum wage system. However, as an important part of the social security system, there is little literature on work injury insurance-let alone research on its impact on income distribution. We comprehensively analyze the mechanism and heterogeneity of the income distribution effect of WIP. We find that WIP does not impose additional burdens on enterprises but can effectively improve labor productivity, increase enterprise income, and improve labor remuneration, achieving a win-win situation for both employers and employees.

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