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以企业职工基本养老保险政策和企业年金政策为例,考察政策目标群体感知的政策模糊性、冲突性对政策执行的影响。以2008-2014年A股上市公司为样本,以企业基本养老保险实际缴费率和企业年金参保测量政策执行结果,以住房公积金缴费比例、平均工资测量政策模糊性和冲突性。结果表明,企业感知的政策模糊性和冲突性显著影响企业职工养老保险政策执行,企业基本养老保险实际缴费率、企业年金参保概率从高到低依次为行政性执行、政治性执行或试验性执行、象征性执行,以上结果对国有企业和非国有企业均成立。实证结果不仅验证了模糊—冲突模型,同时发现,面对同一政策,目标群体感知的政策模糊性、冲突性并不一致,感知的差异导致政策执行结果差异;同一个指标,测量不同政策时,揭示的模糊性、冲突性水平也存在差异。建议在政策执行前选择适当的指标测量目标群体感知的政策性质,在政策执行中根据感知的差异采取相应的执行策略。
Taking the basic endowment insurance policy of enterprise workers and the enterprise annuity policy as an example, the policy ambiguity of policy target groups and the impact of conflict on policy implementation are investigated. Taking the 2008-2014 A-share listed companies as a sample, taking the actual contribution rate of the basic old-age insurance and the results of the implementation of the enterprise annuity measurement policy, the proportion of the housing provident fund payment and the average wage measurement policy are ambiguous and conflict. The results show that the ambiguity and conflict of perceived policies significantly affect the implementation of endowment insurance policies for enterprises, the actual contribution rate of basic endowment insurance and the probabilities of enterprise annuity encumbrance from high to low are administrative execution, political execution or experimental Implementation, symbolic implementation, the above results for state-owned enterprises and non-state-owned enterprises have been established. The empirical results not only verify the fuzzy-conflict model, but also find that in the face of the same policy, the ambiguity and conflict of the policies perceived by the target group are inconsistent and the differences of perception lead to the differences in the results of the policy implementation. When the same indicator measures different policies, The ambiguity, there are differences in the level of conflict. It is suggested to select appropriate indicators before policy implementation to measure the perceived policy nature of the target groups and to adopt appropriate implementation strategies based on perceived differences in policy implementation.