秘书 ›› 2025, Vol. 43 ›› Issue (3): 81-94.

• 工商管理 • 上一篇    

业绩落差影响企业社保缴费的实证研究

郭磊，徐沛祺   

  1. 同济大学，悉尼科技大学
  • 出版日期:2025-05-25 发布日期:2025-05-26
  • 作者简介:郭磊，博士，同济大学经济与管理学院公共管理系副教授。研究方向：社会保障与企业决策。徐沛祺，悉尼科技大学硕士研究生。研究方向：人力资源管理。
  • 基金资助:
    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）；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）

Impact of Performance Shortfall on Firms Social Security Contributions

GUO Lei，XU Peiqi   

  • Online:2025-05-25 Published:2025-05-26

PDF

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摘要：

企业行为理论认为，业绩低于预期会提高造假、行贿等越轨行为的发生概率 但是其较少关注企业偷逃社保缴费的越轨行为。本研究发现：业绩落差较小时，企业偏好偷逃社保缴费；业绩落差较大时，企业偏好高风险越轨行为；业绩处于顺差时，企业不关注社保缴费。本研究以2007—2018年A股上市公司为样本，考察业绩落差对企业社保缴费的影响，结果显示：当业绩低于预期，业绩落差与企业社保缴费正相关，市场估值与行业竞争程度会强化这种关系；当业绩高于预期，业绩顺差与企业社保缴费无关。

关键词: 业绩落差, 越轨型冒险, 企业行为理论, 基本养老保险

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.

Key words:

 , performance shortfall, deviant risktaking, the behavior theory of firm, basic old-age insurance

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