摘要
企业内部收入差距的不断扩大是中国收入不平等加剧的重要推手,其可能受养老保险缴费遵从度的影响。本文基于2013~2018年中国A股上市公司非平衡面板数据,采用面板固定效应模型考察了养老保险缴费遵从度与企业内部收入差距之间关系。研究结果表明整体上提高养老保险缴费遵从度能明显缩小企业内部收入差距,对核心高管与普通员工薪酬差距的缩减效果高于全体高管与普通员工的薪酬差距。这是通过削减高管薪酬和提高普通员工薪酬的途径来实现的,是由于他们对企业利润的汲取能力不同造成的,高管薪酬与企业盈利联系更紧密,而普通员工薪酬对其变动并不敏感。异质性分析表明收入差距缩减效果是非国有企业强于国有企业、高盈利企业强于低盈利企业、高资本密集度企业要强于低资本密集度企业。以上结论可为现阶段中国加强对养老保险缴费征管、缩小企业内部收入差距,缓解社会收入不平等问题提供相关的经验研究。
The widening pay gap within companies is an important driver of rising income inequality in China,which may be affected by endowment contribution compliance.Based on unbalanced panel data of Chinese A-share listed companies from 2013 to 2018,this paper uses a panel fixed effect model to investigate the relationship between pension compliance and internal income gap.The results show.that the overall improvement of pension insurance contribution compliance can significantly reduce the income gap within the enterprise,and the reduction effect on the salary gap between core executives and ordinary employees is higher than that between all senior executives and ordinary employees.This has been achieved by cutting executive pay,which is more closely linked to corporate profits,and by increasing the pay of ordinary workers,which is less sensitive to changes.Heterogeneity analysis shows that non-state-owned enterprises are stronger than state-owned enterprises,high profit enterprises are stronger than low profit enterprises,and high capital intensity enterprises are stronger than low capital intensity enterprises.The above conclusions provide relevant empirical research for strengthening the collection and management of endowment insurance payment,narrowing the income gap within enterprises and alleviating social income inequality in China at the present stage.
作者
何子冕
李雅楠
江华
He Zimian;Li Yanan;Jiang Hua
出处
《劳动经济评论》
2022年第2期297-318,共22页
Labor Economic Review
基金
北京市社科基金
市教委重点项目“首都非京籍常住人口社会保障体系研究”(项目标号:SZ202010038022)的资助
福建工程学院校科研启动基金(GY-S21009)的支持
关键词
养老保险
缴费遵从度
内部收入差距
不平等
endowment insurance
contribution compliance
internal income gap
inequality
作者简介
何子冕,福建工程学院互联网经贸学院讲师,E-mail:hezimian1983@126.com;李雅楠,首都经济贸易大学劳动经济学院副教授;江华,首都经济贸易大学劳动经济学院副教授。
