摘要
通过"中国企业-劳动力匹配调查数据(CEES)"的数据(2016年)分析,从企业社保覆盖率、社保种类数量、人均社保支出角度,测度社保投入因素对企业全要素生产率的影响,为制造业企业在当前宏观经济发展环境下,如何提高员工劳动积极性、降低劳动力的过度流动,从而提升全要素生产率提供了启示。OLS回归发现:企业社保投入对企业全要素生产率具有显著的正向促进作用。进一步通过中介效应发现:高质量的人力资本结构和管理水平是社保投入作用于生产率的重要渠道。同时,在社保征缴转为税务部门征收之后,企业应将社保投入视作一种有效的人力资本投资和激励措施,通过合理的社保投入组合提高生产率,从而实现对企业人力资源结构和用工成本的合理管理。
Through an analysis of the data from the China Enterprise-Labor Matching Survey Data (CEES),this paper measures the influencing factors of social security investment on the Total Factor Productivity from the perspectives of enterprise social security coverage,kinds and quantity of social security,and per capita social security expenditure,so as to provide enlightenment for the manufacturing enterprises to increase employee work enthusiasm,reduce the excessive mobility of the labor force,and improve their TFP in the context of present macro economic development.The findings of OLS regression show that the social security investment .of enterprises has a significant positive effect on their total factor productivity.Through the mediating effect it is further discovered that high quality human capital structure and management level are the important channel,through which the social security investment can act on the productivity.Meanwhile,when the social security collection is turned to imposition by the tax authorities,enterprises should regard their social security investment as a kind of effective human capital investment and incentive measure,through a reasonable social security investment portfolio the productivity can be increased,so as to achieve a reasonable management of the corporate human resource structure and labor costs.
作者
邓悦
王泽宇
宁璐
DENG Yue;WANG Ze-yu;NING Lu(Wuhan University,Wuhan 430072,China)
出处
《江西财经大学学报》
CSSCI
北大核心
2018年第6期61-71,共11页
Journal of Jiangxi University of Finance and Economics
基金
国家社会科学基金青年项目"社会保险费率下调对企业生产力的影响研究"(210800004)
武汉大学自主科研项目"社保投入对制造业企业产品质量影响的实证研究"(413000004)
关键词
企业社保投入
社保覆盖率
人力资本
全要素生产率
social security investment of enterprises
social security coverage
human capital
Total Factor Productivity
