| 养老保险缴费对企业数字化的影响 |
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| 引用本文：刘璐,陈雪纯,张宇婷.养老保险缴费对企业数字化的影响[J].财经理论与实践,2025,(4):35-42 |
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| 中文摘要:基于2008—2022年深证主板A股制造业上市公司数据，运用双向固定效应模型，考量养老保险缴费对企业数字化的影响机制。结果显示：人均养老保险缴费提高1个百分点，企业数字化投资占总资产的比例就会提高0.228个百分点。这一机制通过内部激励机制和外部吸引机制实现。同时，对于私营企业和劳动密集型企业，养老保险缴费对企业数字化的促进作用更为显著。鉴于此，应寻求养老保障与企业经济负担之间的平衡，激励企业增加养老保险缴费，支持企业进行数字化培训，推动企业加快数字化进程，实现企业高质量、高效率发展。 |
| 中文关键词:养老保险缴费 企业数字化 上市公司 企业异质性 |
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| Research on the Impact of Pension Insurance Contribution on Enterprise Digitalization |
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| Abstract:This study examines the impact of pension insurance contributions on enterprise digitalization and its mechanisms, based on the data of Shenzhen Main Board A-share manufacturing listed companies from 2008 to 2022, using a two-way fixed effects model. The results show that for every 1 percentage point increase in per capita pension insurance contributions, the proportion of enterprise digital investment to total assets increases by 0.228 percentage points. This mechanism is achieved through internal incentive mechanisms and external attraction mechanisms. At the same time, for private enterprises and labor-intensive enterprises, the promotional effect of pension insurance contributions on enterprise digitalization is more significant. In view of this, a balance should be sought between the cost of providing for elderly care and the economic burden on enterprises, encouraging enterprises to increase their pension insurance contributions, supporting enterprises in digital training, and promoting enterprises to accelerate their digitalization process, thereby achieving high-quality and efficient development. |
| keywords:pension insurance contribution enterprise digitization listed company firm heterogeneity |
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