本文關鍵詞： 小微企業(yè) 社會保險 制度化　出處：《吉林大學》2013年碩士論文　論文類型：學位論文

【摘要】：小微企業(yè)是中國經(jīng)濟的基本細胞,小微企業(yè)的健康發(fā)展是保持國民經(jīng)濟平穩(wěn)運行與社會穩(wěn)定的重要基礎。黨的十八大報告中明確提出大力支持小微企業(yè)發(fā)展,充分體現(xiàn)了我黨對小微企業(yè)持續(xù)健康發(fā)展的高度重視。目前國內(nèi)外經(jīng)濟形勢復雜多變,小微企業(yè)面臨著內(nèi)憂外患,做好扶持小微經(jīng)濟的生存發(fā)展工作是服務實體經(jīng)濟、踐行政府公共服務的現(xiàn)實選擇。社會保險作為公共服務的重要內(nèi)容,理應在扶持小微企業(yè)的發(fā)展中發(fā)揮作用。 由于我國社會保險制度存在不公平、不合理等制度設計缺陷,目前我國小微企業(yè)在參與社會保險的過程中面臨著諸如繳費水平超出企業(yè)承受能力、社會保險制度參與程序復雜、社會保險關系轉(zhuǎn)移接續(xù)困難等困境。本文在對上述困境分析的基礎上,借鑒德、美、日等國在社會保險制度的成熟經(jīng)驗,對建立適應我國小微企業(yè)的社會保險制度提出了建議。 本文以制度需求——供給的均衡為理論分析框架,對我國小微企業(yè)社會保險參與困境從制度化的角度提出了解決途徑。本文指出目前我國的社會保險制度不適應我國小微企業(yè)現(xiàn)狀的事實,主張應該在現(xiàn)行社會保險制度的大框架下,堅持《社會保險法》對我國企業(yè)參與社會保險的原則性規(guī)定,對社會保險制度在制度環(huán)境、運行機制上進行微調(diào),從制度供給到制度實施的配套措施各方面進行改進,使之符合我國小微企業(yè)的現(xiàn)狀,最終實現(xiàn)扶持我國小微企業(yè)發(fā)展、實現(xiàn)經(jīng)濟繁榮的目的。
[Abstract]:Small and micro enterprises are the basic cells of China's economy, and the healthy development of small and micro enterprises is the important foundation to maintain the smooth operation of national economy and social stability. Fully reflects our party to the sustainable and healthy development of small and micro enterprises attach great importance. At present, the domestic and foreign economic situation is complex and changeable, small and micro enterprises are facing internal and external problems. To do a good job in supporting the survival and development of small and micro economy is to serve the real economy and practice the realistic choice of government public services. Social insurance as an important content of public services. Should play a role in supporting the development of small and micro enterprises. Because the social insurance system of our country has some defects, such as unfair, unreasonable and so on, at present, the small and micro enterprises in our country are faced with such problems as the level of payment exceeds the ability of the enterprise to afford the social insurance in the process of participating in the social insurance. On the basis of analyzing the above difficulties, this paper draws lessons from the mature experience of Germany, America, Japan and other countries in the social insurance system. Some suggestions on the establishment of social insurance system for small and micro enterprises in China are put forward. This paper takes the equilibrium of institutional demand-supply as the theoretical framework. From the perspective of institutionalization, this paper points out that the current social insurance system of our country is not suitable for the current situation of small and micro enterprises in China. It is advocated that under the general framework of the current social insurance system, the "Social Insurance Law" should adhere to the principled provisions on the participation of enterprises in social insurance in our country, and fine-tune the social insurance system in the system environment and operating mechanism. The supporting measures from the system supply to the implementation of the system are improved in order to make it conform to the present situation of the small and micro enterprises in our country and finally realize the purpose of supporting the development of the small and micro enterprises in our country and realizing the economic prosperity.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F276.3;F842.6

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