CAJ | 학술논문

基于中国社会保险费率水平调整的两难选择,文章研究了在总费率不变的前提下社会保险缴费主体结构变化对就业的影响。首先从理论上分析提高个人缴费同时降低企业缴费而总费率不变的政策对名义工资、员工努力、失业率等的影响。然后以中国社会保险改革的历史经验对理论假设进行了实证检验。基于联立方程模型的实证研究结果显示,在保持总费率不变的前提下,提高个人缴费比重将降低员工工作积极性、提高名义工资水平和失业率。本研究的政策启示是,在保持总费率不变的前提下,以企业为主要缴费主体的制度设计更加有利于促进就业,提高员工工作的积极性。
기우중국사회보험비솔수평조정적량난선택,문장연구료재총비솔불변적전제하사회보험격비주체결구변화대취업적영향。수선종이론상분석제고개인격비동시강저기업격비이총비솔불변적정책대명의공자、원공노력、실업솔등적영향。연후이중국사회보험개혁적역사경험대이론가설진행료실증검험。기우련립방정모형적실증연구결과현시,재보지총비솔불변적전제하,제고개인격비비중장강저원공공작적겁성、제고명의공자수평화실업솔。본연구적정책계시시,재보지총비솔불변적전제하,이기업위주요격비주체적제도설계경가유리우촉진취업,제고원공공작적적겁성。
The gross social security contribution rates level is in a dilemma. The article researches how social security contribution structure affects the employment if the gross social security contribution is invariable. The theory model finds that the change of contributions structure will affect the nominal wage, employee＇s effort and unemployment rate. The China＇s reform experience since the early 1990＇s provides the data for empirical study. The result of simultaneous equations econometric model indicates that, increasing employee＇s contribution rates will leads to the lower employee＇s effort and employment rate. The policy recommendations is that increasing employer contribution rate will improve the employee＇s effort and employment rate.