[1]郭 磊,周 颖.政策性质、目标群体与企业社会保险缴费[J].西安建筑科技大学学报(社会科学版),2019,38(03):1-10.[doi:10.15986/j.1008-7192.2019.03.001 ]
　GUO Lei,ZHOU Ying.Policy Attributes, Target Groups and Corporate Contributions to Social Insurance[J].Journal of Xi'an University of Architecture & Technology(Social Science Edition),2019,38(03):1-10.[doi:10.15986/j.1008-7192.2019.03.001 ]
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政策性质、目标群体与企业社会保险缴费()
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西安建筑科技大学学报（社会科学版）[ISSN:1008-7192/CN:61-1330/C]

卷:
38
期数:
2019年03期
页码:
1-10
栏目:
特约稿
出版日期:
2019-06-30

文章信息/Info

Title:
Policy Attributes, Target Groups and Corporate Contributions to Social Insurance
文章编号:
1008-7192( 2019)03-0001-10
作者:
郭 磊; 周 颖
(同济大学 经济与管理学院,上海 200092)
Author(s):
GUO Lei;  ZHOU Ying
(School of Economics and Management, Tongji University, Shanghai 200092, China)
关键词:
政策合规;  所有制;  基本养老保险;  基本医疗保险;  实际缴费率
Keywords:
policy compliance;  ownership;  basic endowment insurance;  basic medical insurance;  actual contribution rate
分类号:
F842
DOI:
10.15986/j.1008-7192.2019.03.001
文献标志码:
A
摘要:
企业偷逃社会保险缴费现象非常普遍,不同险种、不同企业的缴费差异显著,从政策合规的经济动机、社会动机和规范动机出发,考察政策和目标群体异质性对企业社会保险缴费的影响,有着十分重要的意义。以2008-2016年A股上市公司为样本,以企业基本养老保险和基本医疗保险为例,采用Oaxaca-Blinder分解方法,检验企业实际缴费率的所有制差距,并比较所有制差距的险种差异。结果发现:所有制差距显著,国有企业的基本养老保险和基本医疗保险实际缴费率均高于非国有企业,所有制差距中的不可解释部分始终多于可解释部分; 所有制差距受险种影响,基本养老保险缴费的所有制差距高于基本医疗保险,但基本医疗保险所有制差距的可解释部分较高。以上发现表明政策性质和目标群体显著影响企业社会保险缴费。
Abstract:
Given the phenomenon that it is so common for enterprises to evade social insurance payment that there is a significant difference between various insurances and enterprises, this paper examines the large variety of policy and target group that affects the corporate contributions to social insurance from the perspective of the economic motive, the social motive and the normative motive of policy compliance. Based on the sample of 2008-2016 A-share listed companies and the policy of the enterprise basic endowment insurance and the basic medical insurance, this paper uses the Oaxaca-Blinder decomposition technique to measure the disparity of corporate actual contribution rate caused by ownership system and compare the resulting different insurances. The result shows that: 1)the ownership disparity is considerable, for the actual contribution rates of the basic endowment insurance and the basic medical insurance by state-owned enterprises are higher than those of non-state-owned ones, and the unexplained part of the ownership disparity is always more than the interpretable one;(2)influenced by the types of insurance, the ownership disparity in the basic endowment insurance is greater than that in the basic medical insurance, while the unexplained part of the ownership disparity in the basic medical insurance is more than that in the basic endowment insurance. These findings indicate that policy attributes and target groups obviously affect the corporate contributions to social insurance.

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备注/Memo

备注/Memo:
收稿日期:2019- 04- 10
基金项目:教育部哲学社会科学研究重大课题攻关项目(18JZD047); 上海市哲学社会科学规划资助项目(2017BGL010); 中央高校基本科研业务费专项资金资助(22120190065)

更新日期/Last Update: 2019-06-30