社保缴费基数压力、人力资本结构调整与企业灵活用工

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关键词：社保缴费基数；灵活用工；人力资本结构；高技能劳动力；低技能劳动力中图分类号：F842.61；F279.2；F272.92 文献标识码：A 文章编号：1007-5097（2026）02-0110-10

Abstract：Withthegradual improvementofChina'ssocial insurance systemandthecontinuous riseinlaborcosts，enterprises ar increasinglyturning toflexibleemployment toefectivelycontrollaborcostsandenhanceoperationalflexibility. This studyutilizesdata fromA-sharelistedcompanies between 2012and2O23 to examine the impact ofsocial insurance contributionbase pressureonenterpriseflexibleemployment.Findings reveal thatsocial insurancecontributionbase pressure significantly promotes enterpriseflexible employment.This pressre enhances flexible employment by increasing the demand forhighlyskilled labor while squeezingoutsomelow-skilledlabortooptimize humancapital structure.The promoting effectofthe pressure of social insurance contributionbaseon flexible employmentis more significant forlaborintensive，lowcustomerstabilityandhighlycompetitiveenterprises.The findingsprovideempirical insights forenterprises to optimize human resource allcation andofer policy references for further advancing high-quality employment.

KeyWords：social insurancecontributionbase;flexibleemployment; humancapital structure; highlyskiledlabor;lowskilledlabor

一、引言及文献综述

随着中国人口结构不断演变，人口红利逐渐减弱，支撑中国经济高速增长的丰富劳动力资源正日益稀缺，劳动力成本持续攀升[1]。（剩余15259字）