中小企业职工社会保险参保问题与对策研究
发布时间：2019-06-19 11:30
【摘要】：随着市场经济的不断完善,中小企业得到了快速的发展,中小企业占全国所有企业的90%,并且已成为我国经济的重要组成部分。中小企业职工全面参与社会保险,不仅体现了社会公平与优越性,而且从根本上让劳动者得到应享有的各项保险待遇的权利。随着我国近几年人口老龄化程度日益加大,企业退休人口的增多,企业基本养老保险基金收支缺口正逐步扩大,企业社会保险基金支撑力度显得薄盈。从宏观上看,不断扩大中小企业职工参社会保险覆盖面的任务已迫在眉睫,扩大参保覆盖面已经成为完善社会保险制度的基础,不仅是不断增强社保基金的唯一途径,更是顺利落实各项社保待遇的保证。 通过摸清全国及w市中小企业社会保险扩面参保现状,分析了五险(养老、医疗、工伤、失业、生育)参保的内容,包括参保人数、基金收入、基金支出、累计基金余额。通过分析中小企业职工参保所存在的主要问题及成因,探讨扩大社会保险参保覆盖面存在的突出问题,全面总结了扩大中小企业社会保险覆盖面的主要措施及政策建议,按照企业、职工的实际情况,确立灵活的缴费机制；降低社会保险基数缴费比例,使中小企业真正实现低门槛缴费的广覆盖；建立多层次、多元化的社会保险体系；加大社会保险的稽查整改力度；进一步发挥各有关部门的职能作用、加强社会保险工作宣传力度、加大业务创新力度和服务质量的提升、探索社保基金网上征缴管理模式等。不断加大财政支持和工作人员的投入,切实增强社保经办与管理能力,增加财政的社会保险支出。把社会保险参保的基本情况结合各险种的具体政策进行比较研究,指出了社会保险扩面征缴中出现的难点问题,同时论述了政府在中小企业社会保险参保扩面领域的调控职能以及社保政策层面的缺失。应根据中国的国情制定适合中国中小企业的社会保险制度,根据不同历史发展阶段企业经济状况,适当调整中小企业缴费比例,真正使全部就业者加入社保大家庭,享受和谐社会带来的真正保障,最后笔者提出促进和完善社会保险扩面对策,通过建立公平、公正的中小企业社保体系,制定适合中小企业参保的社会保险制度,尽快实现社会保险国家级统筹,顺畅劳动力全国性合理流动,促进中小企业全员参保,笔者始终相信法律、政策都是由人制定,最终的愿望都是为了社会更稳定,社会发展可持续,宗旨是为了更好保障民众的各项权益。
[Abstract]:With the continuous improvement of market economy, small and medium-sized enterprises have been developed rapidly. Small and medium-sized enterprises account for 90% of all enterprises in China, and have become an important part of China's economy. The employees of small and medium-sized enterprises participate in social insurance in an all-round way, which not only embodies the social fairness and superiority, but also fundamentally gives the workers the right to enjoy all kinds of insurance treatment. With the increasing degree of population aging and the increase of enterprise retirement population in recent years, the gap between income and expenditure of enterprise basic pension fund is gradually expanding, and the support of enterprise social insurance fund is thin. From a macro point of view, it is urgent to expand the coverage of social insurance for employees in small and medium-sized enterprises. expanding the coverage of participating in social insurance has become the basis for perfecting the social insurance system, which is not only the only way to continuously strengthen the social security fund, but also the guarantee for the smooth implementation of various social security benefits. By finding out the present situation of social insurance coverage for small and medium-sized enterprises in China and W city, this paper analyzes the contents of five insurance (pension, medical treatment, industrial injury, unemployment, fertility), including the number of insured, fund income, fund expenditure and cumulative fund balance. By analyzing the main problems and causes existing in the participation of employees in small and medium-sized enterprises, this paper probes into the outstanding problems existing in expanding the coverage of social insurance participation in small and medium-sized enterprises, and comprehensively sums up the main measures and policy suggestions for expanding the coverage of social insurance in small and medium-sized enterprises. According to the actual situation of enterprises and employees, the flexible payment mechanism is established, and the proportion of contributions from the social insurance base is reduced, so that small and medium-sized enterprises can truly achieve wide coverage of low threshold contributions. To establish a multi-level and diversified social insurance system; to strengthen the inspection and rectification of social insurance; to further give full play to the functions of various departments concerned, to strengthen the propaganda of social insurance work, to increase the intensity of business innovation and the improvement of service quality, and to explore the online collection and payment management mode of social security funds, etc. We will continue to increase financial support and staff investment, effectively enhance the ability of social security administration and management, and increase financial social insurance expenditure. This paper makes a comparative study on the basic situation of social insurance participation combined with the specific policies of each type of insurance, points out the difficult problems in the expansion of social insurance, and discusses the regulation and control functions of the government in the field of social insurance participation of small and medium-sized enterprises and the lack of social security policy. According to China's national conditions, we should formulate a social insurance system suitable for small and medium-sized enterprises in China, adjust the proportion of contributions paid by small and medium-sized enterprises according to the economic situation of enterprises at different stages of historical development, truly enable all employed people to join social security families and enjoy the real protection brought about by a harmonious society. Finally, the author puts forward some countermeasures for promoting and perfecting social insurance expansion, through the establishment of a fair and just social security system for small and medium-sized enterprises. To formulate a social insurance system suitable for small and medium-sized enterprises to participate in insurance, to realize social insurance at the national level as soon as possible, to smooth and reasonable movement of labor force nationwide, and to promote the participation of all small and medium-sized enterprises in insurance. The author has always believed that laws and policies are formulated by people, and the ultimate desire is to make society more stable and sustainable, and the purpose is to better protect the rights and interests of the people.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.684;F276.3
本文编号：2502312
[Abstract]:With the continuous improvement of market economy, small and medium-sized enterprises have been developed rapidly. Small and medium-sized enterprises account for 90% of all enterprises in China, and have become an important part of China's economy. The employees of small and medium-sized enterprises participate in social insurance in an all-round way, which not only embodies the social fairness and superiority, but also fundamentally gives the workers the right to enjoy all kinds of insurance treatment. With the increasing degree of population aging and the increase of enterprise retirement population in recent years, the gap between income and expenditure of enterprise basic pension fund is gradually expanding, and the support of enterprise social insurance fund is thin. From a macro point of view, it is urgent to expand the coverage of social insurance for employees in small and medium-sized enterprises. expanding the coverage of participating in social insurance has become the basis for perfecting the social insurance system, which is not only the only way to continuously strengthen the social security fund, but also the guarantee for the smooth implementation of various social security benefits. By finding out the present situation of social insurance coverage for small and medium-sized enterprises in China and W city, this paper analyzes the contents of five insurance (pension, medical treatment, industrial injury, unemployment, fertility), including the number of insured, fund income, fund expenditure and cumulative fund balance. By analyzing the main problems and causes existing in the participation of employees in small and medium-sized enterprises, this paper probes into the outstanding problems existing in expanding the coverage of social insurance participation in small and medium-sized enterprises, and comprehensively sums up the main measures and policy suggestions for expanding the coverage of social insurance in small and medium-sized enterprises. According to the actual situation of enterprises and employees, the flexible payment mechanism is established, and the proportion of contributions from the social insurance base is reduced, so that small and medium-sized enterprises can truly achieve wide coverage of low threshold contributions. To establish a multi-level and diversified social insurance system; to strengthen the inspection and rectification of social insurance; to further give full play to the functions of various departments concerned, to strengthen the propaganda of social insurance work, to increase the intensity of business innovation and the improvement of service quality, and to explore the online collection and payment management mode of social security funds, etc. We will continue to increase financial support and staff investment, effectively enhance the ability of social security administration and management, and increase financial social insurance expenditure. This paper makes a comparative study on the basic situation of social insurance participation combined with the specific policies of each type of insurance, points out the difficult problems in the expansion of social insurance, and discusses the regulation and control functions of the government in the field of social insurance participation of small and medium-sized enterprises and the lack of social security policy. According to China's national conditions, we should formulate a social insurance system suitable for small and medium-sized enterprises in China, adjust the proportion of contributions paid by small and medium-sized enterprises according to the economic situation of enterprises at different stages of historical development, truly enable all employed people to join social security families and enjoy the real protection brought about by a harmonious society. Finally, the author puts forward some countermeasures for promoting and perfecting social insurance expansion, through the establishment of a fair and just social security system for small and medium-sized enterprises. To formulate a social insurance system suitable for small and medium-sized enterprises to participate in insurance, to realize social insurance at the national level as soon as possible, to smooth and reasonable movement of labor force nationwide, and to promote the participation of all small and medium-sized enterprises in insurance. The author has always believed that laws and policies are formulated by people, and the ultimate desire is to make society more stable and sustainable, and the purpose is to better protect the rights and interests of the people.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.684;F276.3
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