我国企业社会保险缴费的适度水平研究

发布时间：2018-09-09 19:13

【摘要】：企业社保缴费水平是否合理，影响到企业的健康发展和社会保险制度的可持续运行。随着《劳动合同法》、《社会保险法》的陆续出台，我国企业面临的社保缴费的法制环境日益严峻。当前，我国企业缴纳的各项社会保险总费率为职工工资总额的31.3%，已经突破了国际上规定的25%的警戒线。企业，作为国民经济的细胞，为了实现利润最大化，最有效的途径之一就是压缩成本。在我国，劳动密集型企业居多，社会保险作为人工成本，是企业成本中一项较大的开支，其缴费水平的高低直接影响到企业的盈利水平。较高的社保缴费负担，一方面，使企业在国内市场的竞争力降低，阻碍企业进军国际市场；另一方面，促使企业逃费，影响社保基金收缴。本文首先梳理了我国社会保险制度的发展历程，着重分析了企业社保缴费率随制度发展的变化特征；进而考察了我国企业社保缴费水平的现状，从对净利润的影响角度评估了我国企业当前的社保缴费水平；其次，对国外典型国家的企业社保的缴费项目和缴费水平做了介绍，，从总体和结构两个角度与我国企业的社保缴费水平做了比较；通过评估和对比，得出我国企业当前的社保缴费水平较高的结论。接着，本文测算了我国企业社保缴费的适度水平，发现该水平低于我国企业现行的社保缴费水平。最后，在对本文基本结论进行总结的基础上，分别从制度调整、政府责任、个人责任以及配套措施改革等方面提出了减轻企业社保缴费负担的政策和建议。
[Abstract]:Whether the level of social security payment is reasonable or not affects the healthy development of enterprises and the sustainable operation of social insurance system. With the introduction of the Labor contract Law and the Social Insurance Law, the legal environment of social security payment is becoming increasingly severe. At present, the total social insurance rate paid by Chinese enterprises is 31.3% of the total wages of the workers and staff, which has broken through the 25% warning line stipulated in the world. Enterprises, as the cells of national economy, in order to maximize profits, one of the most effective way is to reduce costs. In our country, the labor-intensive enterprises are the majority, the social insurance, as the labor cost, is a big expense in the enterprise cost, the level of its contribution directly affects the profit level of the enterprise. On the one hand, the higher burden of social security payment reduces the competitiveness of enterprises in the domestic market, hinders enterprises from entering the international market; on the other hand, it impedes enterprises to evade fees and affect the collection of social security funds. This article firstly combs the development course of our country's social insurance system, analyzes the change characteristic of the enterprise social security contribution rate with the development of the system emphatically, and then investigates the present situation of the enterprise social security contribution level of our country. From the perspective of the impact on net profit, this paper evaluates the current social security contribution level of Chinese enterprises. Secondly, it introduces the social security payment items and the payment level of the enterprises in typical foreign countries. This paper makes a comparison with the social security contribution level of our country's enterprises from the two angles of overall and structure, and draws the conclusion that the current social security payment level of our country's enterprises is higher through the evaluation and comparison. Then, this paper calculates the appropriate level of social security payment, and finds that this level is lower than the current level of social security payment. Finally, on the basis of summarizing the basic conclusions of this paper, this paper puts forward some policies and suggestions to lighten the burden of social security contributions from the aspects of system adjustment, government responsibility, individual responsibility and the reform of supporting measures.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F842.61

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