本文選題：社會保險 + 企業(yè)社會保險繳費負擔��； 參考：《浙江財經大學》2013年碩士論文

【摘要】：在現行的市場經濟體制下，，企業(yè)是我國最重要的融資微觀經濟實體，自主經營、自負盈虧，企業(yè)發(fā)展的根本目標就是追求利潤最大化。同時，企業(yè)作為國民經濟的細胞，其生存發(fā)展狀況直接關系著國民經濟的發(fā)展和我國的經濟競爭力。在經濟全球化的背景下，產品市場競爭日趨激烈，在某些行業(yè)中，部分企業(yè)較難將社會保險繳費負擔通過提高產品的價格轉移給消費者，所以，為了保證其利潤不受損害，這些企業(yè)會通過擠壓利潤來消化由此帶來的人工勞動成本。加之我國目前仍以勞動密集型企業(yè)居多，作為企業(yè)勞動成本的一部分，若企業(yè)社會保險繳費負擔過重，則會增加勞動成本，利潤就會相應地降低，最終也降低了企業(yè)的市場競爭力。于是，企業(yè)用資本替代勞動，導致失業(yè)率上升，同時也出現了企業(yè)逃費、欠費、拒繳社會保險等嚴重問題。在此背景下，越來越多的學者和專家開始討論并研究目前我國的企業(yè)社會保險繳費率是否合適。 本文主要采用了定性與定量相結合的方法以及對比分析法進行研究。首先在閱讀大量文獻的基礎上分析了我國目前企業(yè)社會保險各項目繳費的實際負擔和整體現狀，并選取世界上典型的發(fā)達國家和部分發(fā)展中國家的社會保險繳費項目進行對比研究，同時運用柯布-道格拉斯生產函數以及規(guī)模以上企業(yè)的財務數據進行計算，發(fā)現我國企業(yè)的社會保險繳費負擔明顯偏重。造成此問題的原因是多方面的，既有歷史的原因，也有現實因素的制約，同時與我國社會保險制度自身設計的缺陷也密不可分，此外，人口老齡化的挑戰(zhàn)以及經濟轉型期的影響更加重了企業(yè)的社會保險繳費負擔。 企業(yè)社會保險繳費負擔過重不利于我國整體的經濟發(fā)展。一方面擠占了企業(yè)的利潤，降低了企業(yè)的競爭力，另一方面減少了企業(yè)對勞動力的需求，影響了我國的勞動力市場，從而使失業(yè)問題更加嚴重。同時，企業(yè)過高的社會保險繳費率制約了職工工資的上漲空間，職工的可支配收入降低，人們消費能力不足，經濟疲軟，最終影響了國民經濟的發(fā)展。最后，偏重的企業(yè)社會保險負擔也影響了我國社會保險制度自身的可持續(xù)發(fā)展。 為減輕企業(yè)社保繳費負擔，我們應制定出相應的對策，如明確政府責任，增加財政在社保方面的投入；調動企業(yè)的積極性，提高征繳力度；加快工資改革制度，做實繳費基數；多渠道增加社�；鸬氖杖�；延長養(yǎng)老保險繳費年限，減輕社�；鸬闹Ц秹毫Φ�，最終達到提升企業(yè)競爭力和完善社會保障制度的平衡。
[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.
【學位授予單位】：浙江財經大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F842.6

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