我国企业社会保险缴费负担承受能力分析

发布时间：2018-04-19 06:50

本文选题：社会保险 + 企业社会保险缴费负担　；参考：《浙江财经大学》2013年硕士论文

【摘要】：在现行的市场经济体制下，，企业是我国最重要的融资微观经济实体，自主经营、自负盈亏，企业发展的根本目标就是追求利润最大化。同时，企业作为国民经济的细胞，其生存发展状况直接关系着国民经济的发展和我国的经济竞争力。在经济全球化的背景下，产品市场竞争日趋激烈，在某些行业中，部分企业较难将社会保险缴费负担通过提高产品的价格转移给消费者，所以，为了保证其利润不受损害，这些企业会通过挤压利润来消化由此带来的人工劳动成本。加之我国目前仍以劳动密集型企业居多，作为企业劳动成本的一部分，若企业社会保险缴费负担过重，则会增加劳动成本，利润就会相应地降低，最终也降低了企业的市场竞争力。于是，企业用资本替代劳动，导致失业率上升，同时也出现了企业逃费、欠费、拒缴社会保险等严重问题。在此背景下，越来越多的学者和专家开始讨论并研究目前我国的企业社会保险缴费率是否合适。本文主要采用了定性与定量相结合的方法以及对比分析法进行研究。首先在阅读大量文献的基础上分析了我国目前企业社会保险各项目缴费的实际负担和整体现状，并选取世界上典型的发达国家和部分发展中国家的社会保险缴费项目进行对比研究，同时运用柯布-道格拉斯生产函数以及规模以上企业的财务数据进行计算，发现我国企业的社会保险缴费负担明显偏重。造成此问题的原因是多方面的，既有历史的原因，也有现实因素的制约，同时与我国社会保险制度自身设计的缺陷也密不可分，此外，人口老龄化的挑战以及经济转型期的影响更加重了企业的社会保险缴费负担。企业社会保险缴费负担过重不利于我国整体的经济发展。一方面挤占了企业的利润，降低了企业的竞争力，另一方面减少了企业对劳动力的需求，影响了我国的劳动力市场，从而使失业问题更加严重。同时，企业过高的社会保险缴费率制约了职工工资的上涨空间，职工的可支配收入降低，人们消费能力不足，经济疲软，最终影响了国民经济的发展。最后，偏重的企业社会保险负担也影响了我国社会保险制度自身的可持续发展。为减轻企业社保缴费负担，我们应制定出相应的对策，如明确政府责任，增加财政在社保方面的投入；调动企业的积极性，提高征缴力度；加快工资改革制度，做实缴费基数；多渠道增加社保基金的收入；延长养老保险缴费年限，减轻社保基金的支付压力等，最终达到提升企业竞争力和完善社会保障制度的平衡。
[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.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.6

【参考文献】