降低基本养老保险费率能促进企业年金参保和缴费吗?——基于政策体系视角的分析被引量：13

Does Reducing the Contribution Rate for Basic Pensions Enhance the Participation in and Contributions to Enterprise Annuities? An Analysis Based on the Policy Regime Perspective

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摘要 "十三五"时期我国采取多种形式降低基本养老保险费率,"十四五"规划纲要则明确提出"提高企业年金覆盖率"。降低基本养老保险费率能否推动企业年金发展的问题值得研究。基于政策体系视角的分析表明,对于降低基本养老保险费率,政策制定者、执行者和目标群体利益、理念一致,制度安排保障了行动者的意愿和能力。对于企业年金,主要政策行动者利益、理念分化,制度安排无法为政策的执行和遵从提供足够的激励和约束。因此,预测仅降低基本养老保险费率无法推动企业年金发展。实证研究部分利用2016年阶段性降低企业职工基本养老保险单位缴费比例形成的准自然实验,以2013—2018年A股上市公司为样本,识别降低基本养老保险费率对企业年金参保和缴费的影响。研究发现,虽然企业基本养老保险实际缴费负担有所下降,但企业年金参保和缴费并无显著变化。建议保障目标群体能够受益或不受损,以形成共享的理念,传递政策制定者信念,赋予执行者和目标群体行动权力,以推动政策落实,三方合力推进企业年金发展。 During the 13 th five-year Plan period,a number of policies were introduced to reduce the contribution rate for Basic Pension(BP).The 14 th five-year Plan explicitly sought to improve"the coverage rate of Enterprise Annuity(EA)".Thus,whether the reduction of the contribution rate for BP promotes EA development is worth studying.Using the Policy Regime perspective,this paper shows that in reducing of the contribution rate for BP,policymakers,implementers,and target groups shared their interests and ideas,and the institutional arrangements entailed the actors’willingness and ability.However,regarding the policy of EA,the actors’interests and ideas were not consistent.And,the institutional arrangements did not provide sufficient incentives and constraints for policy implementation and compliance.Therefore,we predicted that merely reducing the contribution rate for BP would not promote EA development.Using the quasi-natural experiment of the phased reduction of the contribution rate for BP in 2016 and taking the A-share listed companies from 2013 to 2018 as the sample,this paper identifies the influence of the reduction of the contribution rate for BP on the participation in and contributions to EA.Although the actual contributions to BP decreased,we found no significant change in participation in or contributions to EA.This suggests that if target groups benefit from the policy and policymakers strongly convey its purposes,then the implementers and the target groups will be empowered.

作者郭磊沈劭茗 Lei Guo;Shaoming Shen

机构地区同济大学经济与管理学院公共管理系

出处《公共行政评论》 CSSCI 北大核心 2021年第5期61-80,197,共21页 Journal of Public Administration

基金上海市哲学社会科学规划课题:降低基本养老保险费率推动多层次养老保险体系均衡发展研究(项目编号:2021BGL019)。

关键词政策体系基本养老保险企业年金 Policy Regime Basic Pension Enterprise Annuity

分类号 D63 [政治法律—中外政治制度]

作者简介郭磊,同济大学经济与管理学院公共管理系副教授;沈劭茗,同济大学经济与管理学院公共管理系硕士研究生。