摘要
本文设计了企业社会保险负担率的指标,并根据超越对数生产函数构建了社会保险负担率的测算模型,分析了各地区工业企业的社会保险负担差异。结果表明：第一,我国工业企业社会保险负担从大到小依次是：中部、西部、东部、东北。与当前社会保险＂主要向西部地区和东北地区倾斜＂倾斜的政策取向存在一定差异。第二,各地区的企业社会保险负担位次,与企业利润水平位次负相关。因此确定企业社会保险缴费基数,应当综合考虑企业劳动报酬和利润水平因素。第三,企业社会保险负担位次与资本投入水平的位次负相关,企业社会保险负担增加将导致资本对劳动的替代,对就业问题产生一定影响。
A same social insurance contribution may produce the different financia l responsibly because of the different enterprise profits.This paper designed t he index of the enterprise＇s social insurance burden,it is a ratio of the soci al insurance contribution and enterprise profit.Based on the analysis of its me aning,the paper constructed a measure modal according the translog production f unction.By this modal,the paper calculated the enterprise＇s social insurance burden for the different area in China.According to results we discovered these conclusion：first,china enterprise＇s social insurance burden sequence,from h eavy to light,was that：midland,west,east,northeast.Second,there is a clos e relation between the enterprise＇s social insurance burden and the enterprise ＇s profitability.Finally,the enterprise＇s social insurance burden will restr ict the increase of employee wage.
出处
《社会保障研究》
2010年第6期33-38,共6页
Social Security Studies
基金
中国人民大学2010年度研究生科学研究基金项目“中国基本养老保险社会统筹与个人账户最优搭配研究”(项目编号:10XNH042)的阶段性成果
