数字化转型与企业社会保险缴费  

Digital Transformation and Corporate Social Insurance Contributions

作　　者：宋经翔 金刚[2] 武传昊 范璐璐 Song Jingxiang;Jin Gang;Wu Chuanhao;Fan Lulu(Institute of Sociology,Liaoning Academy of Social Sciences,Liaoning Shenyang 110031,China;School of Public Administration,Liaoning University,Liaoning Shenyang 110036,China;School of Economics,Liaoning University,Liaoning Shenyang 110036,China)

机构地区：[1]辽宁社会科学院社会学研究所,辽宁沈阳110031 [2]辽宁大学公共管理学院,辽宁沈阳110036 [3]辽宁大学经济学院,辽宁沈阳110036

出　　处：《上海财经大学学报(哲学社会科学版)》2025年第1期93-107,共15页Journal of Shanghai University of Finance and Economics

基　　金：国家社会科学基金青年项目“生命历程视角下东北地区人口外流时空过程及内在机理研究”(22CRK006);国家社会科学基金一般项目“外部人力资本贬值对家庭生育选择的影响研究”(24BRK027);教育部人文社会科学研究青年基金项目“数字经济推动多支柱养老保险结构演变的内在机理、风险识别与规划路径”(23YJC630038);辽宁省社科联2025年度辽宁省经济社会发展研究课题“数字经济对辽宁省社会保险缴费遵从的影响研究”(2025lslybwzzkt-042)。

摘　　要：在数字经济迅猛发展与新质生产力加速培育的时代背景下,从数字化转型的视角探讨其对社会保险制度的冲击,对于实现经济高质量发展与增进民生福祉的有机统一具有重要现实意义。文章基于企业层面数据,系统考察了数字化转型对企业社会保险缴费的实际影响及其作用机制。研究发现,数字化转型显著提高了企业社保缴费率,且这一效应主要通过人力资本升级效应和企业规模扩大效应实现。进一步分解表明,社保缴费、工资水平以及员工人数均呈现显著提升。异质性分析揭示,数字化转型对社保缴费率的提升效应在资本密集型企业和低议价能力企业中更为显著。研究结论表明,政府部门无须过度担忧数字化转型的替代效应对社会保障制度的冲击,但应在发展中注重保护并改善中低技能劳动者的就业权益与就业环境,扎实推进共同富裕。In the context of the rapid development of the digital economy and the accelerated cultivation of new quality productive forces,discussing their impact on the social insurance system from the perspective of digital transformation is of far-reaching significance for promoting the protection and improvement of people's livelihood in the development,and then completing this major task of Chinese path to modernization.This paper proceeds from the enterprise level where the main body of employment absorption lies,and utilizes the panel data of listed companies in China from 2007 to 2022 to investigate the actual impact of digital transformation on corporate social insurance contributions and its variation mechanism.The results show that digital transformation significantly improves the social security contribution rate of enterprises.After the structural decomposition of the actual social security contribution rate,it is found that from both the overall and per capita perspectives,the social security contribution level,the wage level,and the number of employees all show significant increases,and the upgrading effect of human capital and the size effect in markets are important influencing mechanisms for the above phenomenon.In addition,this promotion effect is more significant in capital-intensive enterprises and enterprises with lower bargaining power.This paper not only confirms the positive impact of digital transformation on social insurance contributions,but also indicates that when promoting the development of the digital economy at the present stage,there is no need to be overly concerned about the impact of the“substitution effect”of digital transformation on the social security system.However,considering the promotion of the upgrading effect of human capital,government departments should focus on protecting and improving the employment rights and environment of low-and medium-skilled workers in development,so as to solidly promote common prosperity.

关 键 词：数字经济 数字化转型 社会保险缴费 社会保障制度 

分 类 号：F812.2[经济管理—财政学]