企业年金参与率的影响因素分析——基于CHIP 2018的证据

Analysis on The Influencing Factors of Enterprise Annuity System Participation Rate—Evidence from CHIP 2018

提升企业年金参与率,是完善我国养老保险体系以及提高职工福利水平的重要抓手,对共同富裕的实现具有重要的意义。基于最新一期的具有全国代表性的微观数据CHIP 2018,利用与实际数据相契合的“部分可观测的双变量Probit模型”,分析我国企业年金参与率的影响因素发现:收入、企业所有制、企业规模、受教育水平等对职工参加企业年金具有显著影响,企业所有制和公司规模对企业是否建立企业年金计划具有显著影响;企业职工的年金参与行为存在性别差异和行业差异,企业建立年金计划存在地区差异。建议通过降低企业名义社保费率、落实并完善《企业年金办法》措施、提升投资收益率等政策措施提升企业年金参与率。

Improving the participation rate of enterprise annuity is an important starting point to improve China’s pension insurance system and improve the level of staff welfare,which is of great significance to the realization of common prosperity.Based on the latest national representative micro-data CHIP2018,this paper uses the"partially observable bivariate Probit model"which is consistent with the actual data to analyze the factors affecting the participation rate of enterprise annuity in China.The study findings show as follow:Income,enterprise ownership,company size and education level have significant impact on employees'participation in enterprise annuity,and enterprise ownership and company size have significant impact on whether enterprises establish enterprise annuity plans;There are gender differences and industry differences in the pension participation behavior of enterprise employees,and there are regional differences in the establishment of pension plans by enterprises.It is suggested to improve the participation rate of enterprise annuity by reducing the nominal social security rate of enterprises,implementing and improving the"measures for enterprise annuity",and raising the rate of return on investment.