社会监督与企业社保缴费——来自社会保险监督试点的证据  

Social Supervision and the Social Insurance Payment of Firms: Evidence from the Pilot of Social Insurance Supervision

作　　者：赵仁杰[1] 唐珏 张家凯 冯晨 Zhao Renjie;Tang Jue;Zhang Jiakai;Feng Chen(School of Economics and Management,Northwest University;School of Public Economics and Administration,Shanghai University of Finance and Economics;Department of Economics,The City University of New York;School of Economics and Finance,Xi’an Jiaotong University)

机构地区：[1]西北大学经济管理学院 [2]上海财经大学公共经济与管理学院 [3]纽约城市大学经济系 [4]西安交通大学经济与金融学院

出　　处：《管理世界》2022年第7期170-183,共14页Journal of Management World

基　　金：国家社科基金重大项目(19ZDA076);国家自然科学基金面上项目(71973088);教育部哲学社会科学研究重大课题攻关项目(20JZD005)的资助。

摘　　要：职工社会保险长期存在企业缴费遵从度不高且企业间缴费差异较大的问题,这不仅限制了进一步下调法定缴费率的空间,也影响基金收入安全并造成制度运行的不公平。本文基于全国税收调查数据和社会保险基金社会监督试点政策,研究发现:社会监督能有效提升企业社保实际缴费率和参保率,且中央试点的政策效应要大于地方试点。异质性分析表明社会监督主要提高了由税务部门征收以及民营、小型微型企业的社保缴费合规性,对非民营企业和大中型企业的影响较小。进一步研究发现社会监督能够改善政府对企业社保缴费信息的获取能力和约束地方弹性征管行为,提高参保企业实际缴费基数和促进未参保企业参保。本文研究表明,即使在税务部门全责征收社保的情况下,构建有效的外部监督机制仍有助于规范企业社保缴费行为。这为提升社保基金收入安全和进一步下调法定缴费率提供了政策空间,也为从社会监督体系建设角度提高政府治理能力提供了政策启示。The long-standing problems of low compliance and large differences in employee social insurance payment not only limit the room for further reduction of the statutory payment rate, but affect the security of fund income and cause inequity in the operation of the system. Based on the national tax survey data and the pilot of social insurance supervision policy, this paper finds that, social supervision can effectively improve the actual social insurance payment rate and contribution rate of firms, and the effects of the central pilot are greater than those of the local pilot. The heterogeneity analysis shows that social supervision mainly improves compliance with social insurance payment collected by the tax authorities and by private, small and micro firms, but has less impacts on non-private, large and medium-sized firms. Moreover, we still find that social supervision can improve the government’s access to information on social insurance payment and constrain local flexible collection behaviors of firms, and improve the actual payment base of participating firms and promote the participation of uninsured firms. This study suggests that even in the case where the taxation department is fully responsible for collecting social insurance, building an effective external supervision mechanism can still help regulate social insurance payment of firms. This enhances the security of social insurance fund income and reduces the statutory payment rate, and also provides policy insights to improve the government’s capacity from the perspective of social supervision system construction.

关 键 词：社会监督 实际缴费率 社会保险参保率 

分 类 号：F842.61[经济管理—保险]