社会保险缴费率对企业创新的影响研究

Research on the Impact of Social Insurance Contribution Rate on Enterprise Innovation

运用2007—2019年中国A股上市公司数据,对企业的社会保险实际缴费率与企业创新情况进行较为全面的描述性分析,从企业创新投入和产出两个维度构建指标,运用多元线性模型实证分析上市公司的社会保险实际缴费与企业创新之间的关系。研究结果发现:降低企业社会保险缴费率将显著提升企业的创新投入和产出,并且在不同的企业股权性质与规模之下呈现出异质性特征。为完善社会保险征缴体制,推动企业创新效率,建议采取继续下探降费空间,实施精准降费等政策。

According to the data of A-share listed companies from 2007 to 2019 in China,this research makes a comprehensive statistic analysis on the actual contribution rate of social insurance and enterprise innovation.On this basis,the research constructs indicators from the two dimensions:input and output of enterprise innovation,and empirically analyzes the relationship between the actual contribution rate of social insurance of listed companies and enterprise innovation by using multivariate linear model.The conclusion is that decreasing the contribution rate of social insurance will dramatically drive the innovation input and output of enterprises,and show heterogeneity under different ownership nature and scale.As a result,for the purpose of developing the social insurance collection system and motivating the enterprise innovation efficiency of enterprises,we should continue to explore the space for contribution reduction,implement the accurate contribution reduction policy and so on.