企业机器人渗透度与社保缴费水平——来自制造业上市公司的证据

Enterprise Robot Penetration and Social Security Contribution Levels:Evidence from Listed Manufacturing Companies

机器人对劳动力市场的影响已延伸至社会保险领域,考察机器人渗透度对企业社保缴费水平的影响至关重要。研究发现:机器人渗透度的提高降低了企业的社保缴费水平。异质性分析发现,机器人渗透度对社保缴费水平的负向影响在劳动力密集程度更高、融资约束更强和非国有企业中更为显著。机制检验发现,企业机器人的应用通过要素替代效应、技术偏向效应和挤出效应降低了企业社保缴费的意愿和水平。因此,需要从制度设计出发来完善现行的社会保险制度,兼顾企业的经营效率与社会保险责任的承担,从而保障社会保险基金的可持续性。

The impact of robots on the labor market has extended to the field of social insurance,examining the impact of robot penetration on the level of corporate social security contributions is very important.It is found that the increase of robot penetration redu-ces the social security contribution level of enterprises,and the heterogeneity analysis shows that the negative effect of robot penetration on the social security contribution level is more pronounced in more labor-intensive,more financing-constrained and non-state-owned enterprises.The mechanism test shows that enterprise robot application reduces the willingness and level of enterprise social security contributions through factor substitution effect,technology bias effect and crowding out effect.Therefore,it is necessary to improve the current social insurance system from the system design to balance the operational efficiency of enterprises and the social insurance respo-nsibility,so as to maintain the sustainability of the social insurance fund.