中国城镇职工社会保险制度的参与激励——基于制造业企业的研究
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| Title | The Incentive of Participation in Urban Social Insurance System in China: A Study Based on Manufacturers
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| 作者 | 封进 |
| Author | Feng Jin |
| 作者单位 | 复旦大学经济学院, |
| Organization | Fu Dan University |
| 作者Email | jfeng@fudan.edu.cn |
| 中文关键词 | 社会保险 参保程度 缴费率 |
| Key Words | Social Insurance; Compliance Level; Contribution Rate |
| 内容提要 | 中国城镇社会保险覆盖面增加缓慢，企业不遵守社保缴费规定的现象普遍存在。本文采用四个省份的微观企业数据，从成本-收益权衡的角度，研究制造业企业参加社会保险的内在激励。在其他因素相同时，规模较大、对人力资本要求较高、外向型程度较低的企业实际缴费率及参保程度更高，国有企业的实际缴费率和参保程度较高，而私营、外资和港台企业参保程度较低。根据不同城市政策规定的缴费率差异，区分高、中、低三类缴费率地区，发现低人力资本结构、外向型程度在低缴费率地区对企业参保程度影响不明显，而在中缴费率和高缴费率地区有明显的负向影响，私营、港台和外资企业在低缴费率地区的参保程度并未降低。模拟表明，降低当前政策规定的基准缴费率，可增加企业的参与激励，反而可增加社会保险基金收入。 |
| Abstract | The coverage of Chinese social insurance programs has been increased but slowly and firm’s compliance level keeps low. By using firm-specific data, we explore the incentive of participation in social insurance in manufacture firms from a perspective of cost-benefit analysis. Other things being equal, firms with larger size, higher human capital, less export dependency have higher real contribution rate and compliance level. SOEs have higher real contribution rate and compliance level, while private firms and FDI firms have lower compliance level. When dividing cities according to the prescript contribution rates, we found that lower human capital and export dependency have no effect in low-rate region, but have significant negative effects in middle- and high-rate regions. Private firms and FDI firms are not found lower compliance in low- rate region. Simulation shows reducing current contribution rate referred by policy will increase the incentive for participation and hence improve the financial balance of social insurance funds. |
| 文章编号 | WP420 |
| 登载时间 | 2013-02-04 |
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