4482 
7248文章在理论分析的基础上，利用倾向值匹配、Cox比例风险模型等方法实证检验了我国企业社保缴费负担对其生存风险的影响及其机理。研究发现：在其他因素不变的情况下，社保缴费负担的提高会对企业的市场退出风险率造成先降低、后提高的“U”形影响，这是由于社保缴费负担对企业劳动产出效率的促进效应和对劳动力投资规模的抑制效应共同作用的结果。拐点处的企业最优社保缴费率（以“社保缴费总额/工资总额”计）平均约为20.28%，不同类型的企业对社保负担的承受能力有所差异。
社保缴费负担对我国企业生存风险的影响研究
摘要
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引用本文
魏天保, 马磊. 社保缴费负担对我国企业生存风险的影响研究[J]. 财经研究, 2019, 45(8): 112-126.
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