各地区不同所有制企业社会保险缴费能力比较研究  

A Comparative Study on Social Insurance Contribution Affordability for Different Ownership Enterprises in Various Regions

作　　者：许志涛[1] 丁少群[1] 

机构地区：[1]西南财经大学保险学院,四川成都611130

出　　处：《保险研究》2014年第4期102-109,共8页Insurance Studies

基　　金：国家社会科学基金西部项目"我国社会保险调节收入分配的传导机制及政策效果研究"(项目编号:13XSH018);中央高校基本科研业务费专项资金资助项目"养老保险调节收入分配的作用机理及效果研究--基于不同所有制企业及其职工视角的分析"(项目编号:JBK1307024);四川省哲学社会科学研究规划重点项目"我国现行社会保障政策对企业及个人收入分配的影响效应研究--基于四川省的调研和数据分析"(项目编号:SC12A010)

摘　　要：企业是我国社会保险缴费的核心主体,社会保险缴费水平的确定应该考虑企业的经济承受能力。对我国东中西部国有企业、集体企业、私营企业和外资企业社会保险缴费承受能力的实证分析发现,各地区不同所有制企业社会保险缴费能力存在较大差异。现行的法定企业社会保险缴费率明显高于各地区集体企业和私营企业的最大社会保险缴费率,也超出了西部各类企业的缴费能力上限;尽管东中部国有企业有一定能力承受这一缴费负担,但整体而言,我国国有企业仍然无力承受如此之大的缴费压力;而相比之下,外资企业勉强能够负担得起这一缴费水平。如果不改革现行企业缴费政策,将可能导致就业需求和劳动者工资增长率的下降。The enterprise is the core contributor to social insurance programs, and their level of contribution should be decided according to their affordability. The empirical analysis of social insurance contribution affordability of state-owned enterprises, collectively-owned enterprises, privately-owned enterprises and foreign-funded enterprises in different regions in China showed that the social insurance contribution affordability for different ownership enterpri- ses in different regions was significantly different. The current statutory contribution rate is apparently higher than the maximum social insurance contribution rate of collectively-owned enterprises and privately-owned enterprises in different regions and various enterprises in the West. Even though State-owned enterprises in central and eastern China can bear the statutory contribution burden, as a whole, China＇ s state-owned enterprises cannot afford the con- tribution pressures. By contrast, China＇ s foreign-funded enterprises can manager with an effort with the contribution burden. If the government fails to reform the existing social insurance contribution policy, the employment demand and wage growth rate may be reduced.

关 键 词：缴费能力 缴费率 社会保险 所有制性质 

分 类 号：F840.61[经济管理—保险]