结构变迁视角下的社会保障缴费对企业创新的影响  

Impact of social security contributions on enterprise innovation from the perspective of structural change

作　　者：严海宁[1] 黄欣鹏 刘震海 YAN Haining;HUANG Xinpeng;LIU Zhenhai(School of Economics and Management,Nanchang Hangkong University,Nanchang 330063,China;School of Economics and Management,Nanchang University,Nanchang 330031,China;Instityuute of Aviation Development,Nanchang Hangkong University,Nanchang 330063,China)

机构地区：[1]南昌航空大学经济管理学院,江西南昌330063 [2]南昌大学经济管理学院,江西南昌330031 [3]南昌航空大学航空发展研究院,江西南昌330063

出　　处：《中国软科学》2023年第9期74-85,共12页China Soft Science

基　　金：国家自然科学基金(地区)项目(71962024);江西省教育厅人文项目(GL21139);江西省创新项目(S202310406045)。

摘　　要：基于结构变迁视角,运用中国2004—2021年A股上市的非金融公司数据,分析了社会保障缴费对企业创新的短期挤占效应与长期人力资本效应,并进一步探讨了社会保障缴费结构扭曲的创新效应。研究发现:企业的最适宜社会保障缴费结构与企业要素禀赋结构的变迁之间存在正U型关系;企业社会保障缴费结构的偏离抑制了企业创新;偏离程度对不同类型企业创新的影响存在结构性差异;过度社会保障缴费抑制了企业创新。Based on the perspective of structural change,this paper analyzes the short-term crowding effect and long-term human capital effect of social security contributions on enterprise innovation using data from non-financial companies listed on A-shares in China from 2004 to 2021,and further explores the innovative effect of distorted social security contribution structures.Research has found that there is a positive U-shaped relationship between the most suitable social security payment structure of enterprises and the changes in their factor endowment structure;The deviation of corporate social security payment structure inhibits enterprise innovation;There are structural differences in the impact of deviation on innovation among different types of enterprises;Excessive social security contributions inhibit enterprise innovation.

关 键 词：社会保障缴费 企业创新 结构变迁 自生能力 新结构经济学 

分 类 号：D632.1[政治法律—政治学]