摘要
基于扩散理论,实证检验其他企业对单个企业的企业年金参保和缴费决策的影响。在企业年金决策过程中,单个企业为降低决策的不确定性或优化竞争地位,会受到其他企业决策的影响。以2008—2014年沪深两市全部上市公司(A股)为样本,构建企业年金参保和缴费数据库,控制基本养老保险缴费、所有制、税收、人力资源以及企业经营等内部因素后,实证结果表明:(1)企业年金参保和缴费中存在显著的行业扩散和区域扩散。(2)参保决策中,单个企业的参保概率与行业和地区参保比例显著正相关,区域扩散影响更大。(3)缴费决策中,单个企业的缴费率与行业和地区平均缴费率显著正相关,两者影响力基本一致。建议建立区域、行业企业年金信息交流机制,促进企业沟通,推动企业年金发展。
According to diffusion theory, an individual firm 's decisions on Enterprise Annuity participation and contribution will be affected by its peers' decisions in order to avoid uncertainty or maintain competitive parity. Building a dataset consisting of Enterprise Annuity participation and contribution data from A-stock market listed firms in China for 2008-2014, this study empirically tested the effects after controlling for the following internal factors: contributions to the Basic Pension, ownership, tax,human resources and firm operation. The results show(1) industrial diffusion and regional diffusion played significant roles regarding firm decisions on Enterprise Annuity participation and contributions;(2) a firm's probability of participation in an Enterprise Annuity positively related to industrial and regional participation rates,wherein regionaldiffusion had a stronger effect; and,(3) a firm's contribution rate in Enterprise Annuity positively related to industrial and regional contribution rates, wherein industrial diffusion and regional diffusion had the same effect. The paper also suggests industrial and regional communication for Enterprise Annuity.
出处
《公共行政评论》
CSSCI
北大核心
2017年第4期135-157,共23页
Journal of Public Administration
基金
同济大学可持续发展与新型城镇化智库资助项目"城镇化影响企业社会保险政策执行研究"(1200219355)
中央高校基本科研业务费专项资金资助项目"中国特色两支柱养老保障体系协同研究"(1200219323)
关键词
扩散
企业年金
参保
缴费
Diffusion
Enterprise Annuity
Participation
Contribution
