社会保险费率对企业人工成本的影响研究

发布时间：2018-05-01 23:23

本文选题：社会保险 + 社会保险费率　；参考：《北京交通大学》2013年硕士论文

【摘要】：长期以来,我国企业在市场竞争中拥有较大的人工成本的优势。但随着社会保险法的颁布实施,企业缴纳社会保险费用的支出逐渐加大,企业人工成本一定程度上急剧增加,企业在市场竞争中的成本竞争力下降。因此研究我国社会保险费率对企业人工成本的影响具有重要意义。在本文中,我们将对国内外的社会保险费率和人工成本进行横向比较,同时对北京市西城区参保企业和参保职工进行问卷调查,研究社会保险费率对企业及员工的影响,并提出化解社会保险费率过高对企业人工成本带来消极影响的措施。本论文对国内外社会保险制度建设的理论和成果、我国社会保险制度的建立和历史发展过程以及国内外关于社会保险对企业人工成本的影响的主要理论和观点进行介绍阐述,同时对我国企业人工成本的现状跟世界各国的人工成本进行横向比较和纵向分析,得出我国企业人工成本优势已经在逐渐缩小。通过对北京市西城区参保单位的调查问卷和实证评估,进一步反映出社会保险费率过高对企业人工成本竞争力造成的很大影响,最后有针对性地提出化解我国社会保险费率过高对人工成本的影响以及增加企业成本竞争力的对策和建议：一方面多渠道筹集社会保险基金,加大政府财政的投入等方式减轻企业缴费的压力,为降低社会保险费率提供条件；同时,规范企业的工资管理,提高职工个人的缴费比率,扩大社会保险征缴的覆盖面,降低企业的缴费比率等方式,增加社会保险基金的收入,减轻企业的缴费负担；另一方面企业通过培训职工,提高职工生产技能,引进新技术、新设备来改进企业生产率来减低企业人工成本,以及加大企业产品研发力度,不断推出新产品,提高产品的价值,增加产品在市场的竞争力,提高企业的利润。
[Abstract]:For a long time, Chinese enterprises have the advantage of large labor cost in the market competition. However, with the promulgation and implementation of the Social Insurance Law, the expenditure of enterprises to pay social insurance fees is gradually increasing, and the labor costs of enterprises to a certain extent increase sharply, and the cost competitiveness of enterprises in the market competition decreases. Therefore, it is of great significance to study the influence of social insurance rate on labor cost. In this paper, we will make a horizontal comparison of social insurance rates and labor costs at home and abroad. At the same time, we will investigate the effects of social insurance rates on enterprises and employees in Xicheng District of Beijing. The paper also puts forward some measures to resolve the negative impact of excessive social insurance rate on the labor cost of enterprises. This paper introduces the theories and achievements of the construction of social insurance system at home and abroad, the establishment and historical development process of social insurance system in China and the main theories and viewpoints about the influence of social insurance on the labor cost of enterprises at home and abroad. At the same time, the paper makes a horizontal comparison and longitudinal analysis between the present situation of labor cost in our country and the labor cost of other countries in the world, and draws the conclusion that the advantage of labor cost of Chinese enterprises has been gradually reduced. Through the questionnaire survey and empirical evaluation of the participating units in Xicheng District of Beijing, it further reflects that the high social insurance rate has a great impact on the competitiveness of enterprises' labor costs. Finally, the paper puts forward the countermeasures and suggestions to resolve the influence of excessive social insurance rate on labor cost and to increase the cost competitiveness of enterprises. On the one hand, it raises social insurance funds through multiple channels. To increase government financial input to reduce the pressure on enterprises to pay fees, to provide conditions for reducing social insurance rates, and at the same time, to standardize the wage management of enterprises, to increase the personal contribution ratio of workers and staff, and to expand the coverage of social insurance collection and payment, To reduce the contribution ratio of enterprises, increase the income of social insurance funds, and lighten the burden of enterprises' contributions; on the other hand, enterprises can introduce new technologies by training their staff and workers, improving their production skills, and introducing new technologies. The new equipment can improve the productivity to reduce the labor cost, increase the R & D of the enterprise's products, continuously introduce new products, increase the value of the products, increase the competitiveness of the products in the market, and increase the profits of the enterprises.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F842.61

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