本文選題：社會(huì)保險(xiǎn) + 企業(yè)社會(huì)保險(xiǎn)繳費(fèi)負(fù)擔(dān)　； 參考：《浙江財(cái)經(jīng)大學(xué)》2013年碩士論文

【摘要】：在現(xiàn)行的市場(chǎng)經(jīng)濟(jì)體制下，，企業(yè)是我國(guó)最重要的融資微觀經(jīng)濟(jì)實(shí)體，自主經(jīng)營(yíng)、自負(fù)盈虧，企業(yè)發(fā)展的根本目標(biāo)就是追求利潤(rùn)最大化。同時(shí)，企業(yè)作為國(guó)民經(jīng)濟(jì)的細(xì)胞，其生存發(fā)展?fàn)顩r直接關(guān)系著國(guó)民經(jīng)濟(jì)的發(fā)展和我國(guó)的經(jīng)濟(jì)競(jìng)爭(zhēng)力。在經(jīng)濟(jì)全球化的背景下，產(chǎn)品市場(chǎng)競(jìng)爭(zhēng)日趨激烈，在某些行業(yè)中，部分企業(yè)較難將社會(huì)保險(xiǎn)繳費(fèi)負(fù)擔(dān)通過(guò)提高產(chǎn)品的價(jià)格轉(zhuǎn)移給消費(fèi)者，所以，為了保證其利潤(rùn)不受損害，這些企業(yè)會(huì)通過(guò)擠壓利潤(rùn)來(lái)消化由此帶來(lái)的人工勞動(dòng)成本。加之我國(guó)目前仍以勞動(dòng)密集型企業(yè)居多，作為企業(yè)勞動(dòng)成本的一部分，若企業(yè)社會(huì)保險(xiǎn)繳費(fèi)負(fù)擔(dān)過(guò)重，則會(huì)增加勞動(dòng)成本，利潤(rùn)就會(huì)相應(yīng)地降低，最終也降低了企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力。于是，企業(yè)用資本替代勞動(dòng)，導(dǎo)致失業(yè)率上升，同時(shí)也出現(xiàn)了企業(yè)逃費(fèi)、欠費(fèi)、拒繳社會(huì)保險(xiǎn)等嚴(yán)重問(wèn)題。在此背景下，越來(lái)越多的學(xué)者和專(zhuān)家開(kāi)始討論并研究目前我國(guó)的企業(yè)社會(huì)保險(xiǎn)繳費(fèi)率是否合適。 本文主要采用了定性與定量相結(jié)合的方法以及對(duì)比分析法進(jìn)行研究。首先在閱讀大量文獻(xiàn)的基礎(chǔ)上分析了我國(guó)目前企業(yè)社會(huì)保險(xiǎn)各項(xiàng)目繳費(fèi)的實(shí)際負(fù)擔(dān)和整體現(xiàn)狀，并選取世界上典型的發(fā)達(dá)國(guó)家和部分發(fā)展中國(guó)家的社會(huì)保險(xiǎn)繳費(fèi)項(xiàng)目進(jìn)行對(duì)比研究，同時(shí)運(yùn)用柯布-道格拉斯生產(chǎn)函數(shù)以及規(guī)模以上企業(yè)的財(cái)務(wù)數(shù)據(jù)進(jìn)行計(jì)算，發(fā)現(xiàn)我國(guó)企業(yè)的社會(huì)保險(xiǎn)繳費(fèi)負(fù)擔(dān)明顯偏重。造成此問(wèn)題的原因是多方面的，既有歷史的原因，也有現(xiàn)實(shí)因素的制約，同時(shí)與我國(guó)社會(huì)保險(xiǎn)制度自身設(shè)計(jì)的缺陷也密不可分，此外，人口老齡化的挑戰(zhàn)以及經(jīng)濟(jì)轉(zhuǎn)型期的影響更加重了企業(yè)的社會(huì)保險(xiǎn)繳費(fèi)負(fù)擔(dān)。 企業(yè)社會(huì)保險(xiǎn)繳費(fèi)負(fù)擔(dān)過(guò)重不利于我國(guó)整體的經(jīng)濟(jì)發(fā)展。一方面擠占了企業(yè)的利潤(rùn)，降低了企業(yè)的競(jìng)爭(zhēng)力，另一方面減少了企業(yè)對(duì)勞動(dòng)力的需求，影響了我國(guó)的勞動(dòng)力市場(chǎng)，從而使失業(yè)問(wèn)題更加嚴(yán)重。同時(shí)，企業(yè)過(guò)高的社會(huì)保險(xiǎn)繳費(fèi)率制約了職工工資的上漲空間，職工的可支配收入降低，人們消費(fèi)能力不足，經(jīng)濟(jì)疲軟，最終影響了國(guó)民經(jīng)濟(jì)的發(fā)展。最后，偏重的企業(yè)社會(huì)保險(xiǎn)負(fù)擔(dān)也影響了我國(guó)社會(huì)保險(xiǎn)制度自身的可持續(xù)發(fā)展。 為減輕企業(yè)社保繳費(fèi)負(fù)擔(dān)，我們應(yīng)制定出相應(yīng)的對(duì)策，如明確政府責(zé)任，增加財(cái)政在社保方面的投入；調(diào)動(dòng)企業(yè)的積極性，提高征繳力度；加快工資改革制度，做實(shí)繳費(fèi)基數(shù)；多渠道增加社�；鸬氖杖耄谎娱L(zhǎng)養(yǎng)老保險(xiǎn)繳費(fèi)年限，減輕社保基金的支付壓力等，最終達(dá)到提升企業(yè)競(jìng)爭(zhēng)力和完善社會(huì)保障制度的平衡。
[Abstract]:Under the current market economy system, the enterprise is the most important financing microeconomic entity in our country, independently manages, is responsible for the profit and loss, the basic goal of the enterprise development is to pursue the profit maximization.At the same time, as the cells of national economy, the survival and development of enterprises is directly related to the development of national economy and the economic competitiveness of our country.In the context of economic globalization, the competition in the product market is becoming increasingly fierce. In some industries, it is more difficult for some enterprises to transfer the burden of social insurance contributions to consumers by raising the price of products, so, in order to ensure that their profits are not harmed,These companies will squeeze profits to absorb the resulting labor costs.In addition, our country is still dominated by labor-intensive enterprises. As a part of the labor costs of enterprises, if the burden of social insurance contributions of enterprises is excessive, the labor costs will increase and profits will be reduced accordingly.Finally, it also reduces the market competitiveness of enterprises.As a result, enterprises use capital to replace labor, resulting in an increase in unemployment, but also a serious problem, such as corporate evasion, arrears, refusal to pay social security and other serious problems.In this context, more and more scholars and experts begin to discuss and study whether the contribution rate of corporate social insurance is appropriate or not.In this paper, qualitative and quantitative methods and comparative analysis are used to study.First of all, on the basis of reading a large number of documents, this paper analyzes the actual burden and the overall status of the payment of various items of enterprise social insurance in China.And select the typical developed countries and some developing countries in the world to compare the social insurance payment projects, and use Cobb-Douglas production function and financial data of enterprises above the scale to calculate.It is found that the burden of social insurance payment of Chinese enterprises is obviously biased.The causes of this problem are many, both historical reasons, but also the constraints of practical factors. At the same time, it is closely related to the defects in the design of our social insurance system, in addition,The challenges of an aging population and the impact of economic transition have added to the burden of social insurance contributions.Enterprise social insurance overburden is not conducive to the overall economic development of our country.On the one hand, it takes up the profit of the enterprise and reduces the competitiveness of the enterprise, on the other hand, it reduces the demand for labor force and affects the labor market of our country, which makes the unemployment problem more serious.At the same time, the excessive contribution rate of social insurance restricts the rising space of the workers' wages, the lower disposable income of the workers, the insufficient consumption ability of the people, and the weak economy, which ultimately affects the development of the national economy.Finally, the heavy burden of corporate social insurance also affects the sustainable development of China's social insurance system itself.In order to lighten the burden of enterprise social security payment, we should work out corresponding countermeasures, such as clear government responsibility, increase financial input in social security, arouse the enthusiasm of enterprises, improve the intensity of collection, speed up the reform of wage system, and make sure the base of payment.Increase the income of social security fund through multiple channels, prolong the years of pension insurance payment, reduce the payment pressure of social security fund, and finally achieve the balance of enhancing the competitiveness of enterprises and perfecting the social security system.
【學(xué)位授予單位】：浙江財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F842.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 饒茜,江文昶,姜宇;提高我國(guó)養(yǎng)老保險(xiǎn)退休年齡的相關(guān)研究——財(cái)務(wù)平衡下對(duì)繳費(fèi)率影響的定量分析[J];財(cái)經(jīng)問(wèn)題研究;2005年01期

2 劉鈞;社會(huì)保險(xiǎn)繳費(fèi)水平的確定:理論與實(shí)證分析[J];財(cái)經(jīng)研究;2004年02期

3 洪興建;養(yǎng)老保險(xiǎn)的指標(biāo)分析及中國(guó)養(yǎng)老保險(xiǎn)的政策建議[J];財(cái)貿(mào)研究;2002年02期

4 郭偉;黎玉柱;羅云;;我國(guó)企業(yè)社會(huì)保險(xiǎn)繳費(fèi)負(fù)擔(dān)的承受能力探討[J];當(dāng)代經(jīng)濟(jì);2008年01期

5 焦星銘;;淺談平均利潤(rùn)理論及其現(xiàn)實(shí)意義[J];黑龍江教育學(xué)院學(xué)報(bào);2011年03期

6 劉子蘭;陳夢(mèng)真;;養(yǎng)老保險(xiǎn)與居民消費(fèi)關(guān)系研究進(jìn)展[J];經(jīng)濟(jì)學(xué)動(dòng)態(tài);2010年01期

7 劉暢;;社會(huì)保險(xiǎn)繳費(fèi)水平的效率研究——基于天津市的實(shí)證分析[J];江西財(cái)經(jīng)大學(xué)學(xué)報(bào);2007年01期

8 王勤;;獨(dú)具特色的新加坡社會(huì)保障制度[J];世界經(jīng)濟(jì)與政治;1996年05期

9 陳平;建立統(tǒng)一的社會(huì)保障體系是短視國(guó)策[J];中國(guó)改革;2002年04期

10 王增文;鄧大松;;基金缺口、繳費(fèi)比率與財(cái)政負(fù)擔(dān)能力:基于對(duì)社會(huì)保障主體的繳費(fèi)能力研究[J];中國(guó)軟科學(xué);2009年10期

本文編號(hào)：1772028