摘要
研究基于2008—2019年我国A股上市公司数据考察企业年金对员工流动的影响,发现企业年金对员工流动有积极影响,它既能吸引员工流入,又能减少员工流出,还有助于企业由人员净流出状态向净流入状态转变。企业年金不仅影响绝对员工流动,还影响基于历史、行业和地区预期的相对员工流动,它对企业员工流动的影响存在异质性,仅对国有企业影响显著,对非国有企业影响却不明显。以上结论在引入工具变量、滞后时间、改变解释变量和样本后依然通过稳健性检验。鼓励企业实施企业年金制度,有助于企业人力资源管理和企业深远发展,对完善多层次养老保险体系也具有积极意义。
Based on the data of the A-share listed companies from 2008 to 2019,the study examines the impact of enterprise annuity on employee mobility.The results show that enterprise annuity has a positive impact on employee mobility.It can not only attract employees inflow,but also reduce employees outflow,and help enterprise change from net outflow state to net inflow state.Enterprise annuity not only affects absolute employee mobility,but also affects relative employee mobility based on historical,industry and regional expectations.The effect of enterprise annuity on employee flow is heterogeneous,and it only affects state-owned enterprises significantly,but not non-state-owned enterprises.The above conclusion still passes the robustness test after the introduction of instrumental variables,lag time,changing explanatory variables and sample.Encouraging enterprises to implement the enterprise annuity system is crucial and beneficial to the enterprise human resource management and the far-reaching development of enterprises,and also has positive significance for improving the multi-level endowment insurance system.
作者
郭磊
魏玲娇
田雪莲
GUO Lei;WEI Lingjiao;TIAN Xuelian(School of Economics&Management,Tongji University,Shanghai 200092;Department of Human Resource Management,China-Japan Friendship Hospital,Beijing 100029)
出处
《贵州商学院学报》
2022年第3期67-78,共12页
Journal of Guizhou University Of Commerce
基金
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)。
关键词
企业年金
员工流动
养老保险体系
enterprise annuity
employee mobility
endowment insurance system
