吴小芳. 雇主偏好与工人福利可及性——基于2020年流动人口调查数据[J]. 华南师范大学学报(社会科学版), 2022, (6): 114-126.
引用本文: 吴小芳. 雇主偏好与工人福利可及性——基于2020年流动人口调查数据[J]. 华南师范大学学报(社会科学版), 2022, (6): 114-126.
WU Xiaofang. Employers' Preference and Employees' Welfare Accessibility: Based on a Survey Data of Migrant Population in 2020[J]. Journal of South China normal University (Social Science Edition), 2022, (6): 114-126.
Citation: WU Xiaofang. Employers' Preference and Employees' Welfare Accessibility: Based on a Survey Data of Migrant Population in 2020[J]. Journal of South China normal University (Social Science Edition), 2022, (6): 114-126.

雇主偏好与工人福利可及性——基于2020年流动人口调查数据

Employers' Preference and Employees' Welfare Accessibility: Based on a Survey Data of Migrant Population in 2020

  • 摘要: 以往关于工人福利可及性的研究往往将企业塑造为“逃费者”,即为降低用工成本而规避缴费责任,但从雇主中心视角看,企业并不必然是反对者,也可能会主动支持工人福利项目。以住房公积金制度为例,基于对2020年一项流动人口调查数据分析发现,劳动者是否参缴住房公积金显著受到所在企业规模、所有制性质、技能体系的影响,企业为流动人口缴纳公积金不仅是出于合规性需要,也是为了锁定核心员工和专业技能人才。这一结论不仅挑战了工人福利可及性的“政府中心”视角和“逃费企业”假设,也为提高工人福利可及性提供了新的政策启示,即我国工人福利供给要强调雇主责任与政府责任相结合,国家应当建立相应的税收和管制框架,引导企业积极履行雇主责任,实施政策创新,支持企业建立与自身技能体系和经营状况相匹配的工人福利体系。

     

    Abstract: In the existing literature of workers' welfare accessibility, Employers are usually portrayed as "fee evaders" who avoid financial responsibilities to decrease labor cost. However, from employers-centered perspective, enterprises could be supporters of workers' welfare programs. Taking the housing provident fund system as an example, this paper finds, based on an analysis of data from a 2020 mobility survey, that whether workers participate in housing provident funds is significantly influenced by the size, nature of ownership, and skill system of the enterprise. Enterprises contribute to provident funds for mobile workers not only for compliance needs, but also to lock in core employees and skilled professionals. The final conclusion challenges the traditional government-centered perspective and hypothesis of enterprise evaders, and further provides policy implication in improving workers' welfare accessibility. Workers' welfare provision should stress the combination of enterprise responsibility and governmental accountability, that the government should establish appropriate tax and regulatory frameworks to guide the enterprise to fulfill employers' responsibility, advocate po-licy innovation, as well as support enterprises to establish employees' welfare programs to match its skill and business status.

     

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