Actual Payment Rate And Appropriate Rate Of Social Insurance Of Chinese Enterprises

Compared with OECD countries,the premium rate of social insurance policy in China is very high,but the variables related to the balance of social insurance fund(such as the system replacement rate and the support rate)are only in the middle level.In this system background,China's social insurance fund has been seriously unbalanced.Why?In addition,the expenditure of enterprise social insurance funds mainly comes from the deduction of enterprise profits.The excessive social insurance payment will lead to the increase of enterprise labor costs,the compression of profit space and the weakening of market competition,which in turn restricts the fund income and economic development.A broad consensus is that China's enterprises bear heavier social insurance payment burden.Based on this judgment,the country has begun to reduce the cost of reform in recent years.The focus of this research is that the actual cost of social insurance really too high?how's the actual rate?If so,how should appropriate rates was determined?On the basis of literature review and theory analysis,this article through to the Taian database of 1114 listed companies from 2013-2015 to actuarial analysis of relevant data,obtain the enterprise real contribution rate of social insurance,at 13.5%in 2014,14.16%in 2015,both is far lower than the policy rates for standard.This means that the enterprise expends false phenomenon exists.From the comparison of enterprise nature and project classification,it is found that state-owned enterprises and collective enterprises bear more social insurance expense responsibilities,and enterprises pay more attention to current risks and ignore future risks of employees.Judging from the experience of unemployment insurance cost reduction in 2015,the cost reduction cannot be the actual payment of enterprise social insurance.In addition,based on the OLS model,this paper investigates the factors affecting enterprise's flight fees and arrears,and finds that non-state-owned enterprises,non-collective enterprises and low-profit enterprises have high escape fees.The wage level of the enterprise and social insurance payment have substitutability.In addition from the Angle of system supply,outstanding enterprise run fee will be our social insurance fund is the important reason of lasting hole,2015 annual social insurance fund enterprise actual follow payment rate is only 47.7%,estimates show that in 2015,our country enterprise real social insurance payment rate basic cannot achieve pay-as-you-go counterfeiting set by endowment insurance of the current balance of payments equilibrium.As for the appropriate rate,this paper adopts the data of China statistical yearbook from 1997 to 2016,and simulates the formula of corporate social insurance premium rate according to the analysis of enterprise product value composition.Through the calculation process such as c-d production function,it is found that the adjusted appropriate rate is 28.19%,the highest rate is 49.99%,and the social insurance policy rate is higher than the bearing capacity of enterprises.In terms of payment capacity,state-owned enterprises are weaker than other types of enterprises.The author thinks that the burden of social insurance in China is actually high,the policy rate is high,but the actual rate of payment is low,and the unreal payment is an important reason for the imbalance of social insurance fund.Based on the research results,this paper suggests that enterprises should verify the actual payment,re-examine the existing collection procedures,standardize the procedures,establish an enterprise information platform,improve the intensity of collection and payment,and implement the social insurance payment of enterprises on the basis of lowering the fees.Improve employee risk awareness,reduce myopic effect and collusion risk,multi-channel real fund gap.