分类治理影响国有企业社会保险政策工具效应的实证研究  

The Impact of Governance Classification on the Effects of State-Owned Enterprises as Social Insurance Policy Instrument

作　　者：郭磊[1] 周文宇 牛德强 Guo Lei;Zhou Wenyu;Niu Deqiang(Tongji University,Shanghai 200092;Ocean University of China,Qingdao Shandong 266100)

机构地区：[1]同济大学经济与管理学院,上海200092 [2]中国海洋大学经济学院,山东青岛266100

出　　处：《天津行政学院学报》2023年第2期54-63,95,共11页Journal of Tianjin Administration Institute

基　　金：国家社会科学基金一般项目“中国多层次、多支柱养老保险体系的政策体制研究”(22BGL209)。

摘　　要：国有企业是社会保险扩大参保、规范缴费的重要政策工具,但分类治理可能削弱其作用。以2007-2018年A股上市公司为样本,考察分类治理对国有企业社会保险政策工具效应的影响。研究发现,分类治理削弱了国有企业尤其是商业类国有企业的社会保险政策工具效应,未发现公益类国有企业发生显著变化。动态分析和异质性检验发现,分类治理的影响逐年增强,且对地方政府控制的国有企业作用更大。经济后果分析发现,分类治理虽然减轻了国有企业的社会保险缴费负担,但并未显著提升其经济绩效。以上发现对推动社会保险事业高质量发展、深化国有企业改革有借鉴意义。State-owned enterprises(SOEs)play an important role for social insurance to expand participations and regulate contributions,but governance classification may weaken the function.Taking A-share listed companies from 2007 to 2018 as the sample,this paper examines the impact of governance classification on SOEs’role as social insurance policy instrument.It is found that governance classification weakens SOEs’role as social insurance policy instrument,especially in terms of commercial SOEs,and no significant changes have taken place in terms of public-welfare SOEs.Dynamic analysis and heterogeneity test show that the impact of governance classification is increasing year by year,and it has a greater effect on the SOEs controlled by the local governments.The analysis of economic consequences shows that although governance classification reduces SOEs’contributions to social insurance,it does not significantly improve their economic performances.

关 键 词：分类治理 国有企业 社会保险 政策工具 

分 类 号：F276.1[经济管理—企业管理]