In the context of population aging,enhancing corporate pension insurance contribution compliance is of great significance in promoting the sustainable development of the pension insurance system.This paper takes A-share listed compa-nies from 2011 to 2019 as the research sample,and examines the impact of digital economic development on corporate pension insurance contributions based on measuring the level of urban digital economic development.The findings indicate that digital economic development has a significant promotion effect on enterprise pension insurance contributions.The mechanism test confirms that digital economic development improves enterprise pension insurance contributions mainly through three paths:al-leviating financing constraints,strengthening external monitoring efforts and enhancing labor productivity.Further analysis shows that the facilitating effect of digital economic development on enterprise pension insurance contributions is more obvious in enterprises that are capital-intensive,non-state-owned and in collection areas of the tax department.At the same time,digit-al economic development promotes the sustainable development of the pension insurance fund by increasing the balance of the pension insurance fund and the number of participants.The conclusions of this paper provide policy references for promoting the development of multi-level pension insurance systems and enhancing pension sustainability.
关键词
数字经济/企业养老保险遵从/养老保险基金可持续
Key words
Digital Economy/Enterprise Pension Insurance Compliance/Pension Insurance Fund Sustainability
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