秘书Issue(3)：81-94,14.
业绩落差影响企业社保缴费的实证研究
Impact of Performance Shortfall on Firms'Social Security Contributions
摘要
Abstract
The behavior theory of firm hypothesizes that firms with their performance below their expectations will improve the probability of deviant behavior such as fraud and bribery,but less attention is paid to evading social security contributions.This paper argues that firm swith small performance shortfall prefer to evade social security contributions while firms with big performance shortfall prefer high-risk deviant behavior,and firms with performance surplus pay no attention to the social security contribution.Taking A-share listed companies from 2007 to 2018 as samples,this paper examines the impact of performance shortfall on firms'social security contributions.The results show that when performance is lower than expected,performance shortfall is positively correlated with social security contributions,market valuation and industry competition strengthen this relationship;when performance is higher than expected,and performance surplus has nothing to do with social security contributions.关键词
业绩落差/越轨型冒险/企业行为理论/基本养老保险Key words
performance shortfall/deviant risktaking/the behavior theory of firm/basic old-age insurance引用本文复制引用
郭磊,徐沛祺..业绩落差影响企业社保缴费的实证研究[J].秘书,2025,(3):81-94,14.基金项目
国家社科基金一般项目"中国多层次、多支柱养老保险体系的政策体制研究"(22BGL209) （22BGL209）
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"(2021BGL019) （2021BGL019）
