The Impact Of Social Security Fee Reduction On The Production Efficiency Of Chinese Enterprises

With the regional differentiation of social security balance in China becoming increasingly obvious,under the background of the aging of the country,rational planning of social security payment level can effectively ensure the production efficiency of enterprises and ensure the full use of social security fund,which has become a widespread concern of the whole society.Starting from the research on the impact of social security fee reduction on the production efficiency of enterprises,this paper analyzes the following parts:First of all,considering the reliability of enterprise data and avoiding the unavailability of analysis results due to data distortion,this paper selects 1,300 data samples of Chinese a-share listed enterprises and adopts the four-stage DEA method to calculate the production efficiency of enterprises.Advocate business income is in the process of measuring,chosen as the output value,with total assets of enterprises,workers,to buy goods and services,and pay as input variables of social security,with per capita GDP,technology innovation level and the level of opening to the outside world as environment variables,using the method of CCR analyze the sample data to get the initial production efficiency value,through the Tobit model constructed redundant input variable values,and environment variable regression relationship and get adjusted input variable values,through the analysis and calculation method of CCR again enterprise production efficiency,so as to get the final production efficiency value,the value effectively get rid of the influence of environment variables,Can more accurately reflect the level of efficiency between enterprises.Through the four-stage DEA model,the following conclusions are obtained:(1)the average efficiency of three kinds of DEA analysis with vintage charts can see,the size of the overall efficiency first reduced growth trends,pure technical efficiency overall downward trend,displayed the technical efficiency of down-up-downward trend,the fourth phase analysis of the efficiency value and the first phase has the obvious difference,suggests that environmental factors has a significant impact in terms of efficiency is calculated.(2)analyze the efficiency values of different companies.In the first stage,after removing the influence of environmental factors,the company is in the forefront of efficiency.In the fourth stage,only part of the years are in the forefront of efficiency.(3)the fourth stage of the efficiency of the mean value and the efficiency of the first stage to get contrast found that obvious increase in the efficiency value of the fourth stage,the main reason for without deduction of the environmental impact factors of cases,the enterprise production efficiency difference is bigger,so there are a large number of efficiency frontier far distance,and after the deduction of environmental factors,the original in front a drop in the efficiency value of the company,and low efficiency caused by environmental factors that affect the efficiency of the company are relatively ascension,increase of concentration of the efficiency of the whole enterprise value,which leads to the fourth stage of the cause of the high efficiency values from the first stage.Then,using Tobit regression analysis model to analyze the influence of the level of social security contributions for the enterprise production efficiency,in the process of analysis,with the four stages of DEA analysis model of the comprehensive technical efficiency value is as explained variable,the enterprise pension accounting for the proportion of worker total wages as explanatory variables,to enterprise competitiveness,enterprise efficiency,corporate governance and corporate staff labor productivity as control variable,the analysis of the overall sample enterprise's level of social security contributions has a significant negative influence on production efficiency,from the Angle of region further analysis found that the following conclusions:(1)in different parts of the level of social security contributions to the enterprise production efficiency of regression coefficients were negative,and in the east and the west were obviously significant under 1% significant level,the central region under the 5% significant level,performance significantly,but the different level of social security contributions to regional influence also has the difference,the negative influence of level of social security contributions in eastern,central and western.(2)the impact of social insurance payment on the development of enterprises is different in enterprise scale,that is,the impact of social insurance payment on the development of large enterprises and small and medium-sized enterprises is different.On the one hand,small and medium-sized enterprises in promoting employment,increasing tax revenues and promoting coordinated economic comprehensive development play an important role,in recent years the government has continued to strengthen the support of small and medium-sized enterprises,especially small and medium-sized enterprises in the Midwest,and a large amount of preferential tax policies for small and medium-sized enterprises earnestly,which can lower the cost of production or operation of small and medium-sized enterprises,is likely to lead to social insurance capture to expend a negative impact on the development of small and medium-sized enterprises to significantly less than big companies.On the other hand,small and medium-sized enterprises than large companies,its scale is often small,and the financial system is not perfect,not perfect,has a more serious on social insurance payment avoidance,and small and medium-sized enterprises in the face of large enterprise competition,the survival pressure,are also more likely to avoid social insurance capture to expend,thus can also lead to social insurance capture to expend a negative impact on the development of small and medium-sized enterprises to significantly less than big companies.Finally,according to the level of social security contributions on the analysis of the sample enterprise production efficiency as a result,our country enterprise social security payment advice is given,in order to improve the production efficiency of enterprise management,at the national level to reduce social security contributions,also should pay attention to methods,in terms of measures to more sensitive to social security.