同伴效应在企业年金缴费中的影响分析——来自A股上市公司的经验证据

发布时间：2018-02-04 00:56

本文关键词： 企业年金缴费同伴效应行业竞争　出处：《证券市场导报》2017年02期 　论文类型：期刊论文

【摘要】：企业年金计划既是国家养老保险体系的重要支柱又是公司治理机制的有机组成部分。本文基于制度理论有关模仿的分析框架分析了企业年金缴费的影响因素问题。本文的研究发现,企业年金缴费受到了行业内其他企业缴费行为的影响,其还受到了省内其他企业缴费行为的影响,存在显著的同伴效应。同时本文还发现,与低行业竞争程度的公司相比,外部行业竞争程度越高,企业的行业内同伴效应以及省份内同伴效应均显著增加;与低年金需求的公司相比,企业年金需求越高,企业的行业内同伴效应以及省份内同伴效应均显著减少。本文的研究对制定企业年金发展促进政策具有一定的启发意义。
[Abstract]:The enterprise annuity plan is not only an important pillar of the national pension insurance system but also an organic part of the corporate governance mechanism. The findings of this paper. Enterprise annuity payment is affected by other enterprises in the industry, and it is also affected by other enterprises in the province, there is a significant peer effect. At the same time, this paper also found. Compared with the firms with low level of competition, the higher the degree of competition in the external industries, the more the peer effect in the industry and the peer effect in the province; Compared with the companies with low pension demand, the higher the demand for occupational pension is. The peer effect in the industry and the peer effect in the province are significantly reduced. The research in this paper has a certain enlightening significance for formulating the policy of promoting the development of the enterprise annuity.
【作者单位】：中国人民大学商学院;
【基金】：财政部会计名家培养工程国家社会科学基金青年项目(15CGL017) 安徽省自然科学基金面上项目(1308085MG113)
【分类号】：F842.6
【正文快照】： 引言企业年金计划不仅是我国养老保险体系的重要组成部分,其通过改变财富在员工生命周期内的分配状况实现对员工的激励(Gustman et al.,1994;郭磊和陈方正,2005;胡秋明,2006)[7][21][25],也是一项重要的公司治理机制。现有有关企业年金决策影响因素的研究较多(郭磊和苏涛永,20

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