社保缴费对企业研发创新的影响研究——基于非金融上市公司的实证分析

Research on the Impact of Social Security Payment on Enterprise R&D Innovation——Empirical analysis based on non-financial listed companies

党的十九大报告指出:创新是引领发展的第一动力,是建设现代化经济体系的重要战略支撑。微观企业作为市场经济运行的主体,其研发创新能力关乎整个国民经济的创新活力与质量。本文通过利用A股非金融上市公司相关数据进行实证检验发现:企业实际社保缴费成本对其研发创新存在正向激励作用。进一步通过异质性讨论发现:企业的劳动密集程度、所在地区知识产权保护程度以及所在区域创新发展水平不同,其实际社保缴费成本对研发创新的影响效应存在差异。因此,本文提出当前微观企业需转变固有认识,综合看待社保缴费性质,并且建议政府应当精准实施社保缴费政策,以切实减轻劳动密集型企业的缴纳负担,同时进一步加大知识产权保护力度,以优化企业创新环境。

The report of the 19th National Congress of the Communist Party of China pointed out that innovation is the primary driving force for development and an important strategic support for building a modern economic system.As the main body of the market economy,the micro-enterprise’s R&D and innovation capability is related to the innovation vitality and quality of the entire national economy.This paper conducts an empirical test using the relevant data of A-share non-financial listed companies and finds that the actual social security payment cost of enterprises has a positive incentive effect on their R&D innovation.Further through the heterogeneity discussion,it is found that the labor-intensive degree of enterprises,the degree of intellectual property protection in the region where they are located,and the level of innovation and development in the region are different,and the impact of their actual social security payment costs on R&D innovation is also different.Therefore,this paper proposes that the current micro-enterprises need to change their inherent understanding and comprehensively view the nature of social security contributions.The government should precisely implement the social security payment policy to effectively reduce the payment burden of labor-intensive enterprises,and at the same time further strengthen the protection of intellectual property rights to optimize the innovation environment of enterprises.