本文選題：社會(huì)保險(xiǎn)　切入點(diǎn)：繳費(fèi)費(fèi)率　出處：《北京交通大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來(lái),我國(guó)總體經(jīng)濟(jì)發(fā)展迅速,但企業(yè),尤其是民營(yíng)企業(yè)卻日益艱難。有些地區(qū),一些產(chǎn)業(yè)大批企業(yè)倒閉,許多企業(yè)舉步維艱。企業(yè)作為經(jīng)濟(jì)主體,在國(guó)家經(jīng)濟(jì)高速發(fā)展時(shí)期理應(yīng)也是企業(yè)高速發(fā)展成長(zhǎng)時(shí)期。而我國(guó)企業(yè)出現(xiàn)前的這種前所未有困境的現(xiàn)象值得深思和分析。全國(guó)工商聯(lián)的一份調(diào)查報(bào)告在分析企業(yè)主要困難時(shí),依次列出的是融資、原材料價(jià)格和勞動(dòng)力成本,而繳納社會(huì)保險(xiǎn)費(fèi)是企業(yè)用工必須投入的成本之一。 有分析說(shuō),我國(guó)勞動(dòng)標(biāo)準(zhǔn)項(xiàng)目、水平和增速給企業(yè)形成了過(guò)大壓力,并舉社會(huì)保險(xiǎn)五險(xiǎn)為例來(lái)說(shuō)明用工成本難以承受,更有報(bào)道稱我國(guó)社會(huì)保險(xiǎn)繳費(fèi)率水平已位于世界第一。那么,我國(guó)社會(huì)保險(xiǎn)費(fèi)率現(xiàn)狀到底如何?降低社保費(fèi)率減輕企業(yè)社保成本的出路又在哪里? 本文試圖通過(guò)準(zhǔn)確詳盡的數(shù)據(jù)從國(guó)際比較視角、社會(huì)保障水平視角及企業(yè)繳費(fèi)承受能力視角,論證我國(guó)現(xiàn)階段社會(huì)保險(xiǎn)費(fèi)率偏高,已影響了一些勞動(dòng)密集型企業(yè)的生存和發(fā)展,制約了企業(yè)競(jìng)爭(zhēng)力的提升,影響了社會(huì)保險(xiǎn)制度運(yùn)行的可持續(xù)性；并努力從理論上闡釋,應(yīng)如何確定合適的社會(huì)保險(xiǎn)費(fèi)率,給出合理社會(huì)保險(xiǎn)費(fèi)率的數(shù)學(xué)模型；根據(jù)筆者的調(diào)研,以及廣泛收集資料后的理論思考和梳理,嘗試提出一些政策建議。
[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.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F842.67

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