当代经济科学2025，Vol.47Issue(6)：86-104,19.DOI:10.20069/j.cnki.DJKX.202506007
数字化转型与企业社会保险缴费遵从
Digital Transformation and Enterprise Social Insurance Payment Compliance
摘要
Abstract
In the era of digital economy,enterprises'compliance with social insurance contributions has become a critical issue affecting the sustainable development of the social security system.Existing literature has mainly examined the causes of enterprises'low compliance with social insurance contributions and its corresponding strategies from the perspectives of regulatory constraints,collection and management systems,and enterprise behaviors.Nevertheless,in the face of the dual reality of tax and fee reduction policies and stricter collection practices,the traditional interpretive framework still finds it difficult to effectively resolve the dilemma of the continuous decline in enterprises'social insurance payment compliance.In this context,exploring how digital transformation can optimize enterprises'social insurance payment behavior through organizational change and efficiency improvement carries important practical significance for constructing harmonious labor relations and enhancing the financial stability of the social security funds. This study employs a sample of non-financial listed companies from 2007 to 2023,integrates city-level data,and uses a fixed-effects model to systematically examine the impact of digital transformation on enterprise social insurance payment compliance and its underlying mechanisms.The findings are as follows:First,digital transformation significantly enhances enterprises'social insurance contribution compliance,this conclusion remains robust after rigorous tests,including variable replacement,elimination of policy interference,and endogeneity treatment.Second,mechanism analysis reveals that digital transformation promotes social insurance payment compliance by optimizing the labor force structure,improving employee wage levels,enhancing organizational operational efficiency,and increasing information transparency.However,the inherent substitution effect of digital transformation may trigger structural unemployment among low-skilled groups and elevate social governance costs.Third,heterogeneity analysis indicates that the enhancement effect of digital transformation on enterprises'social insurance payment compliance is more pronounced in enterprises with large scale,private ownership,high tax burden,high social security payment burden,non-high-tech industries,and areas under the administration of social security departments. The contributions of this paper are mainly reflected in three aspects:First,based on the trend of the booming digital economy and the realistic challenge of imbalanced social security fund revenues and expenditures,it systematically investigates the impact of digital transformation on enterprise social insurance payment compliance.Through theoretical analysis and empirical testing,this paper provides solutions to the realistic dilemma that enterprise social insurance payment compliance has declined instead of rising in recent years.Second,it preliminarily explains the mechanism through which enterprise digital transformation impacts social security payment compliance,forming a logical paradigm whereby enterprises open the mechanism"black box"of digital transformation and enterprise social insurance payment compliance through transforming labor force attributes,efficiency attributes,and information attributes,and validates its scientific rationality.Third,it enriches the related research in the interdisciplinary field of"corporate governance and labor security".Meanwhile,it constructs an analytical framework of"technology-organization-system,"and further expands the research boundary of the socio-economic effects of digital technology.It not only reveals the dynamic process of transforming digital technology into governance effectiveness,but also provides a new theoretical basis for analyzing the co-evolution of enterprise behavior and public policy. In the context of digital empowerment for enterprise development,the findings of this study highlight the pivotal role of digital transformation in reshaping the labor force structure,production efficiency,and information transparency of enterprises.Through systematic analysis of the intrinsic logic of digital transformation on enterprise social insurance payment compliance,this paper provides theoretical support and practical insights for China to boost social security fund revenues and explore the reform and optimization of the social insurance system,making important contributions to forming a fair,efficient,and sustainable institutional environment and constructing a mechanism for the coordinated evolution of high-quality enterprise development and the social security system.关键词
数字化转型/社会保险缴费遵从/劳动力结构/生产效率/信息透明度Key words
digital transformation/social insurance payment compliance/labor force structure/production efficiency/information transparency引用本文复制引用
赵建国,李军..数字化转型与企业社会保险缴费遵从[J].当代经济科学,2025,47(6):86-104,19.基金项目
国家社会科学基金重点项目"面向共同富裕的社会保障收入分配调节能力统计监测研究"(23ATJ008). （23ATJ008）
