企业社会保险缴费与社保征收体制的“生产率效应”——基于上市公司中小企业视角  

The Productivity Effects of Social Insurance Contribution and Collecting System from the Perspective of Small and Medium Board Listed Companies

作　　者：李倩倩 陈鹏军[1] 李庆霞[2] LI Qianqian;CHEN Pengjun;LI Qingxia(School of Economics and Finance,Huaqiao University,Quanzhou 362021,China;School of Economics,Xiamen University,Xiamen 361005,China)

机构地区：[1]华侨大学经济与金融学院,福建泉州362021 [2]厦门大学经济学院,福建厦门361005

出　　处：《大连理工大学学报（社会科学版）》2022年第2期49-58,共10页Journal of Dalian University of Technology(Social Sciences)

基　　金：福建省社会科学规划项目“我国社会保险缴费对企业生产效率的影响研究”(FJ2019B137)。

摘　　要：文章利用2007~2018年A股中小板上市公司数据,实证分析企业社会保险缴费率、社保征收体制与中小企业全要素生产率之间的关系。研究发现:企业社会保险缴费率以及“五险”缴费率的提高降低了中小企业员工当期可支配收入,并与中小企业生产率显著负相关;而由税务部门全责征收社保费用对中小企业生产率的提高存在显著促进作用,综合考虑社会保险缴费率的提高和社会保险税务部门全责征收对中小企业生产效率的叠加影响,前者显著大于后者;并且,社保征缴体制的“生产率效应”将因企业性质、行业和地区等因素而存在一定的差异性。Based on the data of Small and Medium Listed Companies from 2007 to 2018,this paper analyzes the relationship between corporate social insurance contribution rate,social insurance collecting system,and total factor productivity.We find the following results:the contribution rates of social insurance and its“five social insurances”are all negatively correlated with the productivity of SMEs,and the increase of social insurance contribution rate reduces the current disposable income of employees in small and medium enterprises;however,the social security contribution collected by the tax department has a significant role in promoting the productivity of small and medium enterprises;furthermore,considering the superposition effect on the productivity effects of social insurance contribution and collecting system,the former is significantly greater than the latter;finally,this“productivity effect”is subject to change due to the nature of enterprises,industries and regions.

关 键 词：社会保险缴费率 社保征收体制 企业生产率 全要素生产率 

分 类 号：F842.0[经济管理—保险]