企业数字化转型与社会保险基金收入--基于企业劳动力的考察视角  

Corporate Digital Transformation and Social Insurance Fund Income--From the Perspective of Enterprise Labor

作　　者：李雅洁 王志刚 LI Ya-jie;WANG Zhi-gang

机构地区：[1]中国财政科学研究院,北京100142

出　　处：《金融论坛》2024年第8期25-34,共10页Finance Forum

基　　金：国家自然科学基金项目“我国数据要素市场体系的顶层设计”(72241419)《中国财政科学研究院鼓励和资助研究生开展科研活动的管理办法》项目的资助。

摘　　要：本文利用文本挖掘法衡量2012-2022年间上市公司数字化转型程度,分析检验企业数字化转型对社会保险基金收入的影响及其作用机制。研究表明:企业数字化转型会有效促进社会保险基金收入增长,作用机制在于企业数字化转型增加对劳动力的总需求,提高高技能劳动力需求、降低低技能劳动力需求,同时带动员工工资增加,从而扩充社保费源、提高社保费基,促进社会保险基金增收。此外,在数字经济更发达、市场化程度更高以及产业结构趋于初级化的地区,企业数字化转型的社保增收作用更强烈。This paper uses text mining method to measure the degree of digital transformation of listed companies during the period of 2012-2022 in China,and examines the impact of enterprise digital transformation on the income of the social insurance fund and its mechanism.The study shows that the digital transformation of enterprises will effectively promote the growth of social insurance fund income.The mechanism is that the digital transformation of enterprises will increase the total demand for labor,increase the demand for high-skilled labor,reduce the demand for low-skilled labor,and at the same time increase the average wage,thereby expanding the source of social security contributions,increasing the base of social security contributions,and promoting the growth of social insurance fund income.In addition,the social security income raising effect of enterprise digital transformation is stronger in regions with a more developed digital economy,a higher degree of marketization,and an industrial structure that tends to be primary.

关 键 词：企业数字化转型 社会保险基金收入 劳动力结构 劳动力需求 

分 类 号：F842.61[经济管理—保险] F49F832.51