小微企业社会保险参与困境的制度化破解路径研究

发布时间：2018-01-27 16:26

本文关键词： 小微企业社会保险制度化　出处：《吉林大学》2013年硕士论文　论文类型：学位论文

【摘要】：小微企业是中国经济的基本细胞,小微企业的健康发展是保持国民经济平稳运行与社会稳定的重要基础。党的十八大报告中明确提出大力支持小微企业发展,充分体现了我党对小微企业持续健康发展的高度重视。目前国内外经济形势复杂多变,小微企业面临着内忧外患,做好扶持小微经济的生存发展工作是服务实体经济、践行政府公共服务的现实选择。社会保险作为公共服务的重要内容,理应在扶持小微企业的发展中发挥作用。由于我国社会保险制度存在不公平、不合理等制度设计缺陷,目前我国小微企业在参与社会保险的过程中面临着诸如缴费水平超出企业承受能力、社会保险制度参与程序复杂、社会保险关系转移接续困难等困境。本文在对上述困境分析的基础上,借鉴德、美、日等国在社会保险制度的成熟经验,对建立适应我国小微企业的社会保险制度提出了建议。本文以制度需求——供给的均衡为理论分析框架,对我国小微企业社会保险参与困境从制度化的角度提出了解决途径。本文指出目前我国的社会保险制度不适应我国小微企业现状的事实,主张应该在现行社会保险制度的大框架下,坚持《社会保险法》对我国企业参与社会保险的原则性规定,对社会保险制度在制度环境、运行机制上进行微调,从制度供给到制度实施的配套措施各方面进行改进,使之符合我国小微企业的现状,最终实现扶持我国小微企业发展、实现经济繁荣的目的。
[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.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F276.3;F842.6

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