中文摘要：

统计资料的限制和统计口径的变化使得劳动报酬比重测算存在诸多困难。本文分析了资金流量表和投入产出表测度劳动报酬比重的优缺点,并提出利用时变弹性生产函数测度劳动报酬比重的新思路,从而为测度劳动报酬比重提供新的研究视角,为国民核算资料提供新的参考依据。实证研究结果表明,利用时变弹性生产函数测算初次分配中劳动报酬比重具有可行性、准确性和稳定性等优点,是一种可选择的新方法。

英文摘要：

There are many difficulties in measuring the share of labor due to statistical data limitations and statistical coverage change. The advantages as well as the disadvantages of cash flow statement and input-output table are analyzed, and the production function with time-varying elasticity is studied in this paper,which may provide new perspective for measuring labor share and some references for the national accounts. Empirical results show that the time-varying elasticity production function is an alternative method for its feasibility,accuracy,and stability.