摘要
随着中国社保制度的日臻完善与劳动力成本持续攀升,企业为了有效控制人工成本并增强运营灵活性,越来越多地转向灵活用工。本文使用2012-2023年中国A股上市公司数据,考察社保缴费基数压力对企业灵活用工的影响。研究发现,社保缴费基数压力对企业灵活用工有显著的促进作用;社保缴费基数压力通过提高企业对高技能劳动力的需求并挤出部分低技能劳动力以优化人力资本结构,进而促进企业灵活用工;社保缴费基数压力对灵活用工的促进作用在劳动密集型、低客户稳定性和强市场竞争的企业中更显著。研究结论可为企业优化人力资源配置提供经验借鉴,为进一步推动高质量就业提供政策参考。
With the gradual improvement of China's social insurance system and the continuous rise in labor costs,enterprises are increasingly turning to flexible employment to effectively control labor costs and enhance operational flexibility.This study utilizes data from A-share listed companies between 2012 and 2023 to examine the impact of social insurance contribution base pressure on enterprise flexible employment.Findings reveal that social insurance contribution base pressure significantly promotes enterprise flexible employment.This pressure enhances flexible employment by increasing the demand for highly skilled labor while squeezing out some low-skilled labor to optimize human capital structure.The promoting effect of the pressure of social insurance contribution base on flexible employment is more significant for laborintensive,low customer stability and highly competitive enterprises.The findings provide empirical insights for enterprises to optimize human resource allocation and offer policy references for further advancing high-quality employment.
作者
冯霄汉
于文广
孙榕
黄玉娟
FENG Xiaohan;YU Wenguang;SUN Rong;HUANG Yujuan(School of Statistics and Mathematics,Shandong University of Finance and Economics,Jinan 250014,China;School of Insurance,Shandong University of Finance and Economics,Jinan 250014,China;School of Science,Shandong Jiaotong University,Jinan 250357,China)
出处
《华东经济管理》
北大核心
2026年第2期110-119,共10页
East China Economic Management
基金
山东省社会科学规划研究项目“微观多维识别视阈下医疗保险在乡村振兴建设中的作用机制与制度优化研究”(22CGLJ21)。
关键词
社保缴费基数
灵活用工
人力资本结构
高技能劳动力
低技能劳动力
social insurance contribution base
flexible employment
human capital structure
highly skilled labor
lowskilled labor
