Study On The Cost Reduction Space Of The Urban Workers’ Endowment Insurance Based On The Enterprise Payment Ability

In this paper,based on the analysis of the present situation of the endowment insurance level of urban enterprises in our country,and combining with the theoretical analysis,mathematical model construction and empirical analysis,the paper calculates the contribution of pension insurance for urban enterprises in china.According to the difference of ownership and the difference of different regions,the maximum payment ability of enterprise pension insurance is calculated.The results show that China’s current system is higher than the maximum contribution rate.Then,based on the maximum payment ability of the enterprise results,the ability to pay the ownership in the lowest and highest value of ability to pay,as urban workers pension insurance fee calculation based on the lower limit of space reduction,combined with the current system of payment rate,construction of urban workers pension insurance fee reduction space model.In the empirical analysis on drop charges in space,the area assigned to the weights calculated by the maximum payment capacity of national level area difference adjustment of the enterprise,the China have the greatest ability to pay holding enterprises,collective enterprises,private enterprises and foreign-funded enterprises were 17.91%,17.85%,18.11% and 19.15%,which will collective enterprises and foreign-funded enterprises into the maximum ability to pay lower fees space model,calculate the urban workers pension insurance fee reduction space.Secondly,according to the reality of policy reference,will drop the whole treatment results of space charge,get the pension insurance for urban workers reduced cost space for [1% 3%].And then,according to the lower fees space limit and the current system of contribution rate was predicted by comparing the payment balance of pension insurance funds,carried out high drop drop fee fee according to the space limit,will make the pension payment gap than the reality of the situation ahead of five years.Finally,this paper puts forward the path choice to implement lower fees,the fees will be reduced according to the path choice of the system to the enterprise ability to pay the contribution rate of convergence,to ensure the pension fund balance and government subsidies can withstand three principles,and in the implementation of the down payment process,in order to the negative effect of the reduced cost measures thebase pay,will pay by rate and pension replacement rate and the contribution rate of linkage adjustment.In addition to the introduction,this paper is divided into five chapters:The first chapter is the definition of related concepts and basic theory,mainly on the need to use the three important concepts in the study,including the enterprise ability to pay,urban workers pension insurance payment level,lower fees at the same time,space,accounting for corporate profits moderate level of social security,pension insurance fund balance of three related basic theory this.The second chapter analyzes the current situation of endowment insurance level of China’s urban enterprises and lower fees,through the relevant statistical data analysis,obtains the current level of endowment insurance of our country town enterprises,and the implementation of pension insurance for urban workers to drop charges reasons theoretically.The third chapter is the analysis of China’s urban pension insurance payment ability of enterprises,according to the enterprise profit accounting theory,combined with the current economic situation,based on model estimates improved ability to pay on the construction of old-age insurance payment ability of town enterprise model,and calculate the statistical data analysis and test.The fourth chapter estimates the future urban workers pension insurance fees drop space,with maximum ability to pay business estimates based on the results of a reduced cost space model,and then calculates the future urban workers pension insurance fee reduction space,reducing the space charge to adjust according to the regional differences and.At the same time,the paper puts forward the path and the choice of the pension insurance for urban workers.The fifth chapter is the conclusions and policy recommendations,based on the foregoing analysis to draw the basic conclusions,and put forward practical policy recommendations for the problems reflected in the conclusions.