摘要
目前我国大范围存在企业拖欠或者偷逃养老保险费的现象,究其深层原因,是现行体制自身存在一些缺陷,如历史债务不清,缴费比例设计不当,个人账户“所有者缺位”等,从而为企业和职工拖欠养老保险费提供了“负激励”。要减少或避免这种现象,须从其源头—社会养老保险制度设计着手,在养老保险制度改革中注重利益导向,加强对企业和个人的激励约束机制,把养老保险制度运作的成本和收益归结到个人身上,并通过制度来真正地保证其有效运作。有了良好的激励机制,职工就会有个人动机参与养老保险,并且督促企业按时交足保险费。
The phenomenon that enterprises are in arrears with or evade the endowment of insurance premium exists on a large scale in our country at present, study carefully its deep reason, it is the current system oneself that has some defects , such as the historical debt is unclear, ″ owner's omission″ in personal account ,etc., which offered ″ anti-encouraging ″ for enterprises on premium contribution, so, it must set about from the system design to reduce or avoid this kind of phenomenon, pay attention to interests-oriented in the reform of old-age pension system, strengthen encouragement mechanism for enterprises and personal, sum up cost and income to personal, and really guarantee its effective operation through the system. With good incentive mechanisms, the worker will has a motive to participate in the endowment of insurance, and supervise enterprises to pay adequate insurance premium on time.
出处
《经济研究导刊》
2006年第1期35-37,共3页
Economic Research Guide
关键词
养老保险
欠费
养老基金
social security
social security fee evasion
social security funds
作者简介
王芳(1978-),女,湖北钟祥人,武汉大学社会保障研究中心硕士研究生,从事公共管理研究.
