【摘要】：隨著市場經濟的不斷完善,中小企業(yè)得到了快速的發(fā)展,中小企業(yè)占全國所有企業(yè)的90%,并且已成為我國經濟的重要組成部分。中小企業(yè)職工全面參與社會保險,不僅體現(xiàn)了社會公平與優(yōu)越性,而且從根本上讓勞動者得到應享有的各項保險待遇的權利。隨著我國近幾年人口老齡化程度日益加大,企業(yè)退休人口的增多,企業(yè)基本養(yǎng)老保險基金收支缺口正逐步擴大,企業(yè)社會保險基金支撐力度顯得薄盈。從宏觀上看,不斷擴大中小企業(yè)職工參社會保險覆蓋面的任務已迫在眉睫,擴大參保覆蓋面已經成為完善社會保險制度的基礎,不僅是不斷增強社保基金的唯一途徑,更是順利落實各項社保待遇的保證。 通過摸清全國及w市中小企業(yè)社會保險擴面參保現(xiàn)狀,分析了五險(養(yǎng)老、醫(yī)療、工傷、失業(yè)、生育)參保的內容,包括參保人數(shù)、基金收入、基金支出、累計基金余額。通過分析中小企業(yè)職工參保所存在的主要問題及成因,探討擴大社會保險參保覆蓋面存在的突出問題,全面總結了擴大中小企業(yè)社會保險覆蓋面的主要措施及政策建議,按照企業(yè)、職工的實際情況,確立靈活的繳費機制；降低社會保險基數(shù)繳費比例,使中小企業(yè)真正實現(xiàn)低門檻繳費的廣覆蓋；建立多層次、多元化的社會保險體系；加大社會保險的稽查整改力度；進一步發(fā)揮各有關部門的職能作用、加強社會保險工作宣傳力度、加大業(yè)務創(chuàng)新力度和服務質量的提升、探索社�；鹁W上征繳管理模式等。不斷加大財政支持和工作人員的投入,切實增強社保經辦與管理能力,增加財政的社會保險支出。把社會保險參保的基本情況結合各險種的具體政策進行比較研究,指出了社會保險擴面征繳中出現(xiàn)的難點問題,同時論述了政府在中小企業(yè)社會保險參保擴面領域的調控職能以及社保政策層面的缺失。應根據(jù)中國的國情制定適合中國中小企業(yè)的社會保險制度,根據(jù)不同歷史發(fā)展階段企業(yè)經濟狀況,適當調整中小企業(yè)繳費比例,真正使全部就業(yè)者加入社保大家庭,享受和諧社會帶來的真正保障,最后筆者提出促進和完善社會保險擴面對策,通過建立公平、公正的中小企業(yè)社保體系,制定適合中小企業(yè)參保的社會保險制度,盡快實現(xiàn)社會保險國家級統(tǒng)籌,順暢勞動力全國性合理流動,促進中小企業(yè)全員參保,筆者始終相信法律、政策都是由人制定,最終的愿望都是為了社會更穩(wěn)定,社會發(fā)展可持續(xù),宗旨是為了更好保障民眾的各項權益。
[Abstract]:With the continuous improvement of market economy, small and medium-sized enterprises have been developed rapidly. Small and medium-sized enterprises account for 90% of all enterprises in China, and have become an important part of China's economy. The employees of small and medium-sized enterprises participate in social insurance in an all-round way, which not only embodies the social fairness and superiority, but also fundamentally gives the workers the right to enjoy all kinds of insurance treatment. With the increasing degree of population aging and the increase of enterprise retirement population in recent years, the gap between income and expenditure of enterprise basic pension fund is gradually expanding, and the support of enterprise social insurance fund is thin. From a macro point of view, it is urgent to expand the coverage of social insurance for employees in small and medium-sized enterprises. expanding the coverage of participating in social insurance has become the basis for perfecting the social insurance system, which is not only the only way to continuously strengthen the social security fund, but also the guarantee for the smooth implementation of various social security benefits. By finding out the present situation of social insurance coverage for small and medium-sized enterprises in China and W city, this paper analyzes the contents of five insurance (pension, medical treatment, industrial injury, unemployment, fertility), including the number of insured, fund income, fund expenditure and cumulative fund balance. By analyzing the main problems and causes existing in the participation of employees in small and medium-sized enterprises, this paper probes into the outstanding problems existing in expanding the coverage of social insurance participation in small and medium-sized enterprises, and comprehensively sums up the main measures and policy suggestions for expanding the coverage of social insurance in small and medium-sized enterprises. According to the actual situation of enterprises and employees, the flexible payment mechanism is established, and the proportion of contributions from the social insurance base is reduced, so that small and medium-sized enterprises can truly achieve wide coverage of low threshold contributions. To establish a multi-level and diversified social insurance system; to strengthen the inspection and rectification of social insurance; to further give full play to the functions of various departments concerned, to strengthen the propaganda of social insurance work, to increase the intensity of business innovation and the improvement of service quality, and to explore the online collection and payment management mode of social security funds, etc. We will continue to increase financial support and staff investment, effectively enhance the ability of social security administration and management, and increase financial social insurance expenditure. This paper makes a comparative study on the basic situation of social insurance participation combined with the specific policies of each type of insurance, points out the difficult problems in the expansion of social insurance, and discusses the regulation and control functions of the government in the field of social insurance participation of small and medium-sized enterprises and the lack of social security policy. According to China's national conditions, we should formulate a social insurance system suitable for small and medium-sized enterprises in China, adjust the proportion of contributions paid by small and medium-sized enterprises according to the economic situation of enterprises at different stages of historical development, truly enable all employed people to join social security families and enjoy the real protection brought about by a harmonious society. Finally, the author puts forward some countermeasures for promoting and perfecting social insurance expansion, through the establishment of a fair and just social security system for small and medium-sized enterprises. To formulate a social insurance system suitable for small and medium-sized enterprises to participate in insurance, to realize social insurance at the national level as soon as possible, to smooth and reasonable movement of labor force nationwide, and to promote the participation of all small and medium-sized enterprises in insurance. The author has always believed that laws and policies are formulated by people, and the ultimate desire is to make society more stable and sustainable, and the purpose is to better protect the rights and interests of the people.
【學位授予單位】：中國海洋大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.684;F276.3

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