基于企业社会责任视角中小企业参与社会保险问题研究

发布时间：2019-01-30 19:57

【摘要】：中小企业是我国国民经济发展的中坚力量和社会就业的主要承担者,在活跃市场经济,提供配套服务,吸纳劳动力等方面贡献突出。但目前中小企业员工的社会保险权益尚未得到有效落实,企业忽视员工权益,想方设法逃费漏费,相当数量的劳动者没有受到社会保险体系的保护,劳动冲突频发。如果这部分数量庞大且抗风险能力低的劳动者群体权益受到侵害,基本生活不能保障,就会直接拉低社会公众对整个社会保险事业的满意度、认可度,加剧社会不公平和社会风险。事实证明,中小企业员工权益和社会保障责任的缺失,已成为转型期社会问题与社会矛盾的突出表现形式。也就是说,提高中小企业的社会保险参与水平已成为提高社会保险建设总体水平所必须解决的关键问题之一。在社会保险事业建设中,企业是主要的责任承担主体,不仅承担着最主要的缴费义务,还是申报和缴纳行为的实际承担人。那么如何从企业自身出发,调动积极性和主动性,提高社会保险责任意识,将强制的外在压力转化为具有内在驱动的自发责任行为才是解决中小企业参险困境的关键所在。本文以企业社会责任为基本视角,通过分析企业内部经营理念、社会责任承诺和与利益相关者的互动对企业认知和行为选择的影响,来探究中小企业社会保险参与的行为规律和内在原因。本文分为五个部分,第一部分主要阐述论文选题背景及意义、回顾研究现状从而提出了研究问题。第二部分是对中小企业这一概念进行界定,对社会保险、企业社会责任等相关理论进行介绍,引入企业社会责任作为分析中小企业参险行为的重要视角,为后面的阐述做铺垫。第三部分结合中小企业参与现状分析出目前存在的主要问题——保险责任意识缺失,企业认知和行为选择呈现出极强的效率导向和政府导向。第四部分通过探讨社会保险行为选择背后的内在逻辑和演化规则,找出中小企业责任意识缺失的内在原因——激励机制失范和平衡机制欠缺。最后,提出可以从提高企业责任意识、塑造企业文化,转变政府职能,培育劳动者责任意识等方面入手推动利益博弈,帮助解决中小企业社会保险的参与问题。
[Abstract]:Small and medium-sized enterprises (SMEs) are the backbone of the development of our national economy and the main bearer of social employment. They have made outstanding contributions in the fields of active market economy, providing supporting services and absorbing labor force. But at present, the social insurance rights and interests of the employees of small and medium-sized enterprises have not been effectively implemented, the enterprises ignore the rights and interests of employees, try their best to evade the fees and miss the fees, a considerable number of workers are not protected by the social insurance system, and labor conflicts occur frequently. If the rights and interests of a large number of workers with low ability to resist risks are infringed upon and their basic living is not guaranteed, they will directly reduce the social public's satisfaction with the entire social insurance industry and their recognition. Exacerbating social inequality and social risks. It has been proved that the lack of employee rights and social security responsibility has become a prominent manifestation of social problems and social contradictions in the transition period. In other words, improving the level of social insurance participation of small and medium-sized enterprises has become one of the key problems that must be solved in order to improve the overall level of social insurance construction. In the construction of social insurance enterprise, the enterprise is the main body of responsibility, not only bear the most important obligation to pay, but also the actual payer of declaration and payment behavior. Therefore, how to mobilize enthusiasm and initiative from the enterprise itself, improve the consciousness of social insurance responsibility, and transform the forced external pressure into the spontaneous responsibility behavior with internal drive is the key to solve the dilemma of risk participation of small and medium-sized enterprises. From the perspective of corporate social responsibility (CSR), this paper analyzes the influence of corporate internal management concept, social responsibility commitment and interaction with stakeholders on corporate cognition and behavior choice. To explore the social insurance participation of small and medium-sized enterprises behavior and internal reasons. This paper is divided into five parts. The first part mainly describes the background and significance of the topic, reviews the status quo of the research and puts forward the research issues. The second part is to define the concept of small and medium-sized enterprises, social insurance, corporate social responsibility and other related theories are introduced, the introduction of corporate social responsibility as an important angle of view to analyze the risk behavior of small and medium-sized enterprises, to pave the way for the later elaboration. The third part analyzes the main problems existing in the present situation of small and medium-sized enterprises' participation: the lack of consciousness of insurance liability, the strong efficiency orientation and government orientation of enterprise cognition and behavior choice. The fourth part explores the internal logic and evolution rules behind the choice of social insurance behavior, and finds out the internal causes of the lack of responsibility consciousness of small and medium-sized enterprises, that is, the lack of incentive mechanism and the lack of balance mechanism. Finally, it is put forward that we can improve the sense of corporate responsibility, mold the corporate culture, change the government function, cultivate the consciousness of laborer's responsibility and so on to promote the benefit game, and help to solve the problem of the participation of the small and medium-sized enterprises' social insurance.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F276.3;F842.6;F270

【相似文献】