财经理论与实践2025，Vol.46Issue(4)：35-42,8.DOI:10.16339/j.cnki.hdxbcjb.2025.04.005
养老保险缴费对企业数字化的影响
Research on the Impact of Pension Insurance Contribution on Enterprise Digitalization
摘要
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 manufactur-ing 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 pro-portion of enterprise digital investment to total assets increases by 0.228 percentage points.This mechanism is achieved through internal incentive mechanisms and external attraction mecha-nisms.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 digitali-zation process,thereby achieving high-quality and efficient development.关键词
养老保险缴费/企业数字化/上市公司/企业异质性Key words
pension insurance contribution/enterprise digitization/listed company/firm het-erogeneity分类
管理科学引用本文复制引用
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,2025,46(4):35-42,8.基金项目
辽宁省社会科学规划基金项目(L22BJY024) （L22BJY024）
