基本养老保险缴费心理活动维度的实证研究:个人心理账户视角

Empirical Research into the Psychological Activity Dimension of Basic Pension Insurance: From the Perspective of Individual Mental Accounting

本文从心理账户理论视角,通过问卷调查,运用非集计模型,对个人基本养老保险缴费心理活动维度进行了实证研究。研究结果表明,受教育程度、非常规的额外收入、经营性收入、安全型保障账户和风险型存储账户是影响缴费的关键性因素,进而提出引导设立特定缴费心理账户、增强缴费制度弹性,改变缴费者的选择框架,提升缴费遵从度。

From the perspective of mental accounting theory, through questionnaires and non-aggregate model, this paper conducts an empirical study of the dimension of individual basic endowment insurance payment psychological activities. The results show that education level, unconventional extra income, operating income, security account and risky storage account are the key factors affecting payment. Then, the paper proposes to guide the establishment of specific payment mental accounting, enhance the flexibility of payment system, change the selection framework of contributors, and enhance the payment rate.