基于比较优势理论,本文认为比较优势会提高员工培训可能性并带来更高工资回报,由此培训工资回报随着培训可能性上升而增加,这会加剧工资不平等。为了验证这个假设,本文基于2013年中国雇主雇员匹配数据,使用Brand和Xie(2010)的匹配平滑法研究了企业在职培训对员工工资的异质性影响。实证研究发现,除部分低工资员工外,总体上培训工资回报随着培训可能性上升而提高,其中培训可能性为0.7-0.8员工的工资回报最高,不低于8%,远高于培训平均工资回报的5.5%。此外还发现有稳定劳动合同、较高职位等级以及在大企业就业的员工的培训机会更大。为增强在职培训的平等性和均衡性、缩小工资差距,提出了加快国有企业和户籍制度改革、实施培训税、侧重支持中小企业的在职培训等政策建议。 Based on the theory of comparative advantage, this paper argues that comparative advantage increases the likelihood of employee training and leads to higher payroll returns, thereby increasing payroll returns as training possibilities increase, aggravating wage inequality. To test this hypothesis, this paper uses the matching smoothing method of Brand and Xie (2010) to study the heterogeneous impact of on-the-job training on employee salaries based on 2013 employer employee match data in China. Empirical study found that, in addition to some of the low-wage employees, the overall return on training wages increased with the training possibilities, of which the possibility of training 0.7-0.8 employees the highest wage, not less than 8%, well above the training average 5.5% of salary return. In addition, more training opportunities were found for workers with stable employment contracts, higher job rankings, and employment in large enterprises. In order to enhance the equality and balance of on-the-job training, narrow the wage gap, put forward policy proposals such as accelerating the reform of state-owned enterprises and household registration system, implementing training tax, and focusing on supporting on-the-job training for SMEs.