关键词: 劳动报酬占比, 核算口径, 测算, 部门结构

Abstract: 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.

Key words: Labor Income Share, Accounting Specification, Measurement, Sector Structure