所有制影响企业年金参保的实证研究

摘要/Abstract

摘要：

长期以来，企业年金被视为国有企业的“富人俱乐部”，但一直缺乏实证检验。以2013年全部上市公司为样本，控制税收、人力资源、企业经营等因素，考察所有制对企业年金参保的影响。结果表明所有制显著影响企业年金参保：依实际控制人划分，国有企业的参保概率比非国有企业高20%以上；依股权结构划分，国有股比重与参保概率正相关，国有股控股的企业参保概率比其他企业高12.3%-30%；依实际控制人性质划分，中央政府控制的国有企业参保概率比地方政府控制的国有企业高17.6%-23%；所有制对其他企业年金参保影响因素的调节作用不显著。该研究拓展了企业年金参保影响因素研究，对中国企业年金制度优化有借鉴意义。

关键词: 所有制, 国有企业, 参保, 企业年金

Abstract:

Although China's enterprise annuity has been regarded as ‘State-Owned Enterprises' (SOEs’) Club' for a long time, there has been little evidence about how ownership affects participation. Using a sample of China's listed firms in 2013, this paper examines the effect of ownership on firm-level participation in enterprise annuity after controlling tax factors, human resources factors and firm characteristics. The main findings are: ownership affects participation significantly. SOEs are associated with more than 20 per cent higher participation probability; central government controlled SOEs are associated with a 17.6-23 per cent higher participation probability compared with local government controlled SOEs; ownership has not significant moderating effect on the relationships between other factors and participation.

Key words: ownership, state-owned enterprises, participation, enterprise annuity

郭磊, 周岩, 苏涛永. 所有制影响企业年金参保的实证研究[J]. , 2017, 29(4): 239-254.

Guo Lei, Zhou Yan, Su Taoyong. The Effect of Ownership on Participation for Enterprise Annuity[J]. , 2017, 29(4): 239-254.

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