“劳动力成本”涵义刍议

劳动力成本上升给中国经济和社会带来了深远的影响，引起了社会的广泛关注。然而至今为止对劳动力成本的涵义却还缺乏相对一致合理的共识。文章根据对现有文献关于劳动力成本概念研究的梳理，指出理解劳动力成本的涵义应该立足雇主的立场，要覆盖从劳动力同企业结合到分离全过程中企业为维持生产经营，在招用、使用、高用、退用员工过程中所承担的货币性和非货币性成本的总和。

Discussion on the Meaning of "Labor Cost"

The rise of labor cost has brought far-influence to the Chinese economy and society, and it had caused people＇s extensive concern. However, people are still lack of consistent and reasonable consensus on the meaning of labor cost so far. After the carding of the existing literature on the study of the concept of labor cost, the paper points out that the understand- ing to the meaning of labor cost should be based on the employer＇s position, should cover the entire process from the combi- nation to the separation between the labor and the enterprises , to maintain the production and the management, ＂labor cost＂ is the sum of the monetary cost and non-monetary cost the enterprises taken in the process of recruiting, employment, promo- tion and dismissal to maintain the production and management.