基本养老保险缴费心理活动维度的实证研究:个人心理账户视角
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摘要
本文从心理账户理论视角,通过问卷调查,运用非集计模型,对个人基本养老保险缴费心理活动维度进行了实证研究。研究结果表明,受教育程度、非常规的额外收入、经营性收入、安全型保障账户和风险型存储账户是影响缴费的关键性因素,进而提出引导设立特定缴费心理账户、增强缴费制度弹性,改变缴费者的选择框架,提升缴费遵从度。
From the perspective of mental accounting theory, through questionnaires and non-aggregate model, this paper conducts an empirical study of the dimension of individual basic endowment insurance payment psychological activities. The results show that education level, unconventional extra income, operating income, security account and risky storage account are the key factors affecting payment. Then, the paper proposes to guide the establishment of specific payment mental accounting, enhance the flexibility of payment system, change the selection framework of contributors, and enhance the payment rate.
From the perspective of mental accounting theory, through questionnaires and non-aggregate model, this paper conducts an empirical study of the dimension of individual basic endowment insurance payment psychological activities. The results show that education level, unconventional extra income, operating income, security account and risky storage account are the key factors affecting payment. Then, the paper proposes to guide the establishment of specific payment mental accounting, enhance the flexibility of payment system, change the selection framework of contributors, and enhance the payment rate.
引文
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[11] 李爱梅,凌文辁,方俐洛,肖胜:中国人心理账户的内隐结构[J].心理学报,(2007),39(4):706-714.
[12] Cowley E.The perils of hedonic editing[J].Journal of Consumer Re-search,2008,35(1):71-74.
[13] Lehenkari M.The hedonic editing hypothesis:evidence from theFinnish stock market[J].The Journal of Behavioral Finance,2009,10(1):9-18.
[14] 宋永朝,杨培.基于多源数据的通勤高峰期出行方式分担率预测方法研究[J].重庆交通大学学报(自然科学版),(2018),37(5):84-91.
[15] 冯忠祥,袁华智,刘静,张卫华,刘鸿潮:《驾驶人个人特征对行车速度的影响》[J].《交通运输工程学报》2012,12(6):89-96.
[16] 关宏志.《非集计模型:交通行为分析的工具》[M].北京:人民交通出版社,2004.
[2] 景鹏,胡秋明.企业职工基本养老保险统筹账户缴费率潜在下调空间研究[J].中国人口科学,2017,(1):21-33,126.
[3] 封进.中国城镇职工社会保险制度的参与激励[J].经济研究,2013,(7):104-117.
[4] 赵静,毛捷,张磊.社会保险缴费率、参保概率与缴费水平—对职工和企业逃避费行为的经验研究[J].经济学(季刊),2016,(1):341-372.
[5] 胡秋明,景鹏.社会保险缴费主体逃欠费行为关系演变与调适[J].财经科学,2014,(10):19-28.
[6] 路锦非.合理降低我国城镇职工基本养老保险缴费率的研究——基于制度赡养率的测算[J].公共管理学报,2016,13(1):128-140,159.
[7] 郑秉文.养老保险降低缴费率与扩大个人账户——征缴体制改革的“额外收获”[J].行政管理改革,2018,(11):12-21.
[8] Thaler R.Toward a positive theory of consumer choice[J].Journal of Economic Behavior & Organization,1980,1(1) :39- 60.
[9] Tversky A,Kahneman D,The framing of decisions and the psychology of choice[J].Science,1981,211( 4481):453- 458.
[10] Shefrin H M,Thaler R H.The behavioral life-cycle hypothesis[J].Economic Inquiry,1988,26(4):609- 643.
[11] 李爱梅,凌文辁,方俐洛,肖胜:中国人心理账户的内隐结构[J].心理学报,(2007),39(4):706-714.
[12] Cowley E.The perils of hedonic editing[J].Journal of Consumer Re-search,2008,35(1):71-74.
[13] Lehenkari M.The hedonic editing hypothesis:evidence from theFinnish stock market[J].The Journal of Behavioral Finance,2009,10(1):9-18.
[14] 宋永朝,杨培.基于多源数据的通勤高峰期出行方式分担率预测方法研究[J].重庆交通大学学报(自然科学版),(2018),37(5):84-91.
[15] 冯忠祥,袁华智,刘静,张卫华,刘鸿潮:《驾驶人个人特征对行车速度的影响》[J].《交通运输工程学报》2012,12(6):89-96.
[16] 关宏志.《非集计模型:交通行为分析的工具》[M].北京:人民交通出版社,2004.