社会保险缴费负担与企业机器人应用  

Burden of Social Security Contributions and Firm’s Robot Application

作　　者：陈勇兵[1] 林雄立 李辉 CHEN Yongbing;LIN Xiongli;LI Hui(School of Economics,Xiamen University;School of Economics,Hefei University of Technology)

机构地区：[1]厦门大学经济学院 [2]合肥工业大学经济学院

出　　处：《数量经济技术经济研究》2024年第9期49-70,共22页Journal of Quantitative & Technological Economics

基　　金：国家社会科学基金重大项目(19ZDA067)的资助。

摘　　要：本文基于2005~2013年中国工业企业数据与中国海关数据的匹配样本,借助2011年《社会保险法》实施这一自然实验,采用双重差分法系统地考察了社会保险缴费负担如何影响企业机器人应用。研究发现,《社会保险法》实施后,高劳动密集度行业中的企业相对于低劳动密集度行业的企业,更倾向于应用机器人。机制检验发现,社保缴费负担影响企业机器人应用的核心逻辑在于要素替代和劳动力流转效应,而非企业被动进入困境的流动性约束效应,具体表现为劳动力要素相对价格上升、雇佣减少、固定资产投资增加、雇佣不稳定性增强、企业培训经费显著上升,但企业内部资金流并未进一步紧张。异质性分析发现,《社会保险法》更能够促进成本转嫁能力弱、以规模扩张和追求高质量产品为目的以及融资约束程度高的企业应用机器人。本文揭示了社会保险缴费负担与企业转型升级并不矛盾,也为妥善应对社会保险缴费负担和企业智能制造转型困境提供了证据支撑。China’s aging population has entered a stage of acceleration;the balance of payments of social security funds is facing severe challenges;and contradictions are further emerging.To cope with the increasing pressure of social security expenditure and increase the social security benefits of workers,a series of“strict collection and management”social security system reforms are being enforced.However,the higher social security payment burden inevitably has a negative impact on enterprise investment and performance.Therefore,how to achieve the best balance between pension security and enterprise efficiency is an important problem that needs to be dealt with jointly by the Chinese government,industries,universities,and research institutes.Many scholars pay attention to the negative impact of the social security payment burden on enterprises,but few scholars have tried to explore its positive impact on enterprises.As the main carrier of intelligent manufacturing,the large-scale application of enterprise industrial robots is an important indicator for measuring enterprise intelligent manufacturing,which not only has the potential to replace simple and repetitive routine work to supplement the future labor gap but also improve the production efficiency of enterprises through precision automated production.Accelerating the application of robots can effectively hedge against labor shortages and rising labor costs caused by an aging population.Therefore,will the social security payment burden also have a negative impact on enterprises’investment in the application of robots?Or will the application of robots force enterprises to take the initiative to use robots to ease the burden of social security payments?Answering these questions not only provides new understanding for the government and enterprises to properly cope with the dilemma of social security payment but also helps government agencies and enterprise management to further weigh the costs and benefits of enterprise application of robots to better guide en

关 键 词：《社会保险法》 社会保险缴费 劳动力流转 机器人应用 

分 类 号：F424.3[经济管理—产业经济]