企业基本养老保险缴费决策的同群效应研究  

Peer Influence in Corporate Contributions to the Basic Pension Insurance

作　　者：郭磊[1] 王雅文 Guo Lei;Wang Yawen

机构地区：[1]同济大学经济与管理学院公共管理系 [2]不详

出　　处：《实证社会科学》2021年第1期116-136,共21页Social Science Research

基　　金：教育部哲学社会科学研究重大课题攻关项目(18JZD047)。

摘　　要：以2008—2017年A股上市公司为样本,分别采用对称互动模型和非对称互动模型,识别企业基本养老保险缴费决策的同群效应。研究发现,存在显著的地区、行业和所有制同群效应;基本养老保险政策执行波动大的地区同群效应更强;同群效应呈对称性,无论群内其他企业缴费增加还是减少,个体与群体均同向变化。该研究丰富了企业基本养老保险缴费和同群效应文献,有助于深入理解企业缴费行为,优化征缴策略。Taking A-share listed companies from 2008 to 2017 as samples,this paper uses a symmetrical interaction model and an asymmetric interaction model to identify the peer influence in corporate contributions to the Basic Pension Insurance.It is found that the peer influence in regions,industries and ownership are significant;the peer influence is stronger in areas with large fluctuations in the implementation of the Basic Pension Insurance policy;the peer influence is symmetrical,no matter whether the peer’s contribution increases or decreases,individuals’contributions are positively related the peer’s.This study enriches the literature of corporate contributions to the Basic Pension Insurance and peer influence and is helpful to understand the corporate contributions decisions and improve the collection strategy.

关 键 词：同群效应 基本养老保险 企业缴费 非对称互动模型 

分 类 号：F27[经济管理—企业管理]