摘要
社会保险降费对减轻企业负担和激发企业活力发挥了积极作用。基于上市公司网络招聘数据,本文采用双重差分方法考察了社会保险降费对企业劳动力需求结构的影响。研究结果显示,社会保险降费显著促进了企业劳动力需求结构升级,该效应在非国有企业和高融资约束企业以及政府设定较低就业目标和人才落户门槛的地区企业更明显。机制检验表明,社会保险降费主要通过资本—技能互补效应和流动性约束缓解效应扩大了企业对高技能劳动力的相对需求。进一步研究发现,社会保险降费不仅提高了企业招聘学历门槛,还提升了高技能劳动力实际雇佣比例,证实企业不存在策略性招聘行为。本文结论对于完善社会保险缴费制度和推动企业高质量发展具有重要启示意义。
For a long time,high social insurance contributions have imposed significant liquidity constraints on enterprises,resulting in notable negative impacts on their operations.To alleviate this burden,China has repeatedly reduced social insurance contributions since 2015,which has played a positive role in stimulating corporate vitality and promoting enterprise transformation.Meanwhile,as key participants in market economic activities,the high-quality development of enterprises forms the microeconomic foundation for high-quality economic development,with the upgrading of human capital serving as the endogenous driving force.Therefore,whether reducing social insurance contributions can improve the labor demand structure of enterprises and subsequently promote the upgrading of human capital is a topic worthy of research.Based on the internet recruitment data of listed companies between 2016 and 2021,the impact of social insurance contribution reductions on corporate labor demand structure is investigated by adopting the difference-in-differences model.The results show that cuts in social insurance contribution significantly promote the upgrading of the corporate labor demand structure.The effect is more pronounced in non-state-owned enterprises,enterprises with high financial constraints,and regions with lower employment targets and talent settling thresholds.Mechanism tests show that reductions in social insurance contribution expand corporate relative demand for high-skilled labor by capital-skill complementary effect and liquidity constraint easing effect.Further discussion reveals that social insurance contribution reductions not only raise the academic qualifications threshold when hiring but also increase the actual employment ratio of high-skilled labor,which confirms that there is no strategic hiring behavior in enterprises.The findings have important implications for optimizing the social insurance contribution system and promoting the high-quality development of enterprises.
作者
景鹏
任成一
寇纲
Jing Peng;Ren Chengyi;Kou Gang(School of Public Administration,Southwestern University of Finance and Economics,Chengdu 611130,China;School of Business Administration,Southwestern University of Finance and Economics,Chengdu 611130,China)
出处
《中国管理科学》
北大核心
2025年第8期61-74,共14页
Chinese Journal of Management Science
基金
国家自然科学基金面上项目(72474183)
国家自然科学基金青年项目(72004183)
国家社会科学基金重大项目(23ZDA099)。
关键词
社会保险费
劳动力需求结构
网络招聘
双重差分方法
social insurance contributions
labor demand structure
internet recruitment
difference-indifferences model
