社保费征管与企业灵活用工:来自社保新规的准自然实验  

Social Security Contributions and Corporate Flexible Employment:A Quasi-natural Experiment from the New Social Security Regulations

作　　者：汤旭东 贾洋 Tang Xudong;Jia Yang

机构地区：[1]华南理工大学工商管理学院,广州市天河区510641

出　　处：《世界经济》2024年第8期228-256,共29页The Journal of World Economy

基　　金：国家自然科学基金(72202073);广东省基础与应用基础研究基金(2024A1515011137)的资助。

摘　　要：灵活用工是提高劳动力市场灵活性和效率的一种新兴用工方式。本文基于手工搜集的2015-2021年A股上市公司灵活用工数据,以2018年社保新规为准自然实验,利用双重差分法考察社保费征管对企业灵活用工的影响。研究发现,社保征管改革显著促进了企业灵活用工,这一效应在劳动者议价能力弱、成本调整难度大以及产品市场上地位低的企业中更为明显。机制检验表明,社保新规提高了企业的流动性约束,通过减少劳动力需求、促进要素替代来影响企业灵活用工决策。本文的研究为进一步优化社保制度、做好结构性“减税降费”提供了经验参考。Flexible employment is an emerging employment pattern that improves the efficiency of the labor market.Based on the hand-collected flexible employment data of A-share listed firms from 2015 to 2021,using the new 2018 social security regulations as a quasi-natural experiment,this paper examines the impact of new social security regulations on firms'flexible employment using DiD method.It is found that this reform significantly promotes the flexible employment of firms,and this effect is more prominent among firms with weak bargaining power of labor,difficulty in cost adjustment,and lower position in the product market.Mechanism tests show that the new social security regulations increase the level of firms'liquidity constraints and affect their flexible employment decisions by reducing labor demand and promoting factor substitution.This paper provides policy implications for further optimizing the social security system and improving the structural"tax cuts and fee reductions".

关 键 词：灵活用工 劳务外包 社保新规 社会保险费征管 

分 类 号：F842.61[经济管理—保险] F249.2F272.92F832.51