社会保险缴费对企业就业变动的影响  

The Impact of Social Insurance Contributions on Enterprises'Employment Dynamics

作　　者：苑德宇 常家铭 YUAN De-yu;CHANG Jia-ming

机构地区：[1]对外经济贸易大学国际经济贸易学院财政税务学系 [2]对外经济贸易大学国际经济贸易学院

出　　处：《北京社会科学》2024年第11期60-73,共14页Social Sciences of Beijing

基　　金：对外经济贸易大学中央高校基本科研业务费专项资金资助(23YB13)。

摘　　要：以中国2007—2022年A股上市公司为样本,分析了社会保险缴费对企业就业变动的影响,结果显示:社会保险缴费的增加会抑制企业劳动力就业增长,企业人均社会保险缴费每增加1%,会导致企业就业增长整体下降约9.35%。这一结果在处理内生性问题、更换衡量指标及估计样本后依然稳健。机制分析结果表明,企业社会保险缴费增加会通过减少企业产出、使用资本替代劳动力、增加技术研发活动等渠道引致劳动力就业增长的下降。异质性分析发现,社会保险缴费对企业就业增长的负向影响在私营企业、中小企业、劳动密集型企业和成本转嫁能力弱企业中表现得更强。对此,应合理减轻企业社会保险缴费负担,适当降低社保法定缴费率以落实“就业优先”政策;应针对民营企业和中小企业进行扶持;应加强企业创新能力,推动企业转型升级。Using a sample of A-share listed companies in China from 2007 to 2022,this study examines the impact of social insurance contributions on enterprises'employment dynamics.The results show that an increase in social insurance contributions suppresses labor employment growth.Specifically,a 1%increase in per capita social insurance contributions leads to an overall decrease of approximately 9.35%in employment growth.The results remain robust after addressing endogeneity issues,changing measurement indicators,and adjusting the sample for estimation.Mechanism analysis indicates that an increase in enterprise social insurance contributions leads to a decline in labor employment growth through channels such as reducing enterprise output,substituting labor with capital,and increasing technological research and development activities.Heterogeneity analysis reveals that the negative impact of social insurance contributions on enterprise employment growth is more pronounced in private enterprises,small and medium-sized enterprises,labor-intensive enterprises,and enterprises with weaker cost-shifting abilities.In response,it is necessary to reasonably reduce the burden of social insurance contributions and appropriately lower the statutory social insurance contribution rate to implement the“employment-first”policy.Support should be provided to private enterprises and small and medium-sized enterprises,and efforts should be made to strengthen enterprises'innovation capabilities and to promote their transformation and upgrading.

关 键 词：社会保险缴费 企业就业变动 用工成本 规模效应 资本—劳动比 

分 类 号：F812.2[经济管理—财政学]