我国社会保险缴费率水平分析

发布时间：2018-03-16 23:38

本文选题：社会保险　切入点：缴费费率　出处：《北京交通大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,我国总体经济发展迅速,但企业,尤其是民营企业却日益艰难。有些地区,一些产业大批企业倒闭,许多企业举步维艰。企业作为经济主体,在国家经济高速发展时期理应也是企业高速发展成长时期。而我国企业出现前的这种前所未有困境的现象值得深思和分析。全国工商联的一份调查报告在分析企业主要困难时,依次列出的是融资、原材料价格和劳动力成本,而缴纳社会保险费是企业用工必须投入的成本之一。有分析说,我国劳动标准项目、水平和增速给企业形成了过大压力,并举社会保险五险为例来说明用工成本难以承受,更有报道称我国社会保险缴费率水平已位于世界第一。那么,我国社会保险费率现状到底如何?降低社保费率减轻企业社保成本的出路又在哪里? 本文试图通过准确详尽的数据从国际比较视角、社会保障水平视角及企业缴费承受能力视角,论证我国现阶段社会保险费率偏高,已影响了一些劳动密集型企业的生存和发展,制约了企业竞争力的提升,影响了社会保险制度运行的可持续性；并努力从理论上阐释,应如何确定合适的社会保险费率,给出合理社会保险费率的数学模型；根据笔者的调研,以及广泛收集资料后的理论思考和梳理,尝试提出一些政策建议。
[Abstract]:In recent years, the overall economy of our country has developed rapidly, but the enterprises, especially the private enterprises, have become increasingly difficult. In some areas, a large number of enterprises have closed down and many enterprises have been struggling. In the period of rapid economic development of the country, it should also be a long period for enterprises to develop at a high speed. However, the phenomenon of unprecedented difficulties before the emergence of enterprises in China is worth pondering and analyzing. A survey report by the All-China Federation of Industry and Commerce, when analyzing the main difficulties of enterprises, Listed in turn are financing, raw material prices and labor costs, while paying social insurance is one of the costs that companies have to put in. According to an analysis, the labor standard project, level and growth rate of our country have put too much pressure on enterprises, and taking the five Social Insurance Insurance as an example, we can see that the cost of employment is difficult to bear. There are more reports that China's social insurance contribution rate level has been ranked first in the world. So, what is the status quo of China's social insurance rate? Where is the way to reduce the social security cost of enterprises? This paper tries to prove that the social insurance rate is on the high side in our country at present through accurate and detailed data from the perspective of international comparison, social security level and enterprise's ability to pay. It has affected the survival and development of some labor-intensive enterprises, restricted the promotion of enterprise competitiveness, affected the sustainability of the operation of the social insurance system, and tried to explain theoretically how to determine the appropriate social insurance rates. This paper gives the mathematical model of reasonable social insurance rate and tries to put forward some policy suggestions according to the author's investigation and the theoretical thinking and combing after extensive data collection.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

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