Social Insurance Owe Fee Problem Research

The social security system originated in Germany in the 19th century. In 1911, will be integrated into a single some rule of the German empire code, become the world's first set of complete system of social insurance, created the capitalist countries social security system of precedent. Germany's social security system is designed to let the poorest members of society also guaranteed, but the country is not to do. Citizens only after you pay duty, can get all kinds of social security allowance in accordance with the law; Social security payment standards and laborer's income and pay the social insurance tax, emphasize individual laborers' responsibility in social security.Germany's social security system well differentiated between the state, society and individual responsibility, well deal with the national basic life safeguard and the relationship between the personal ego. There are three important principles, respectively is the unity of the rights and obligations, the principle of to pay cost to enjoy insurance conditions, insurance costs many share the principle of the German social security coverage, its purpose is to seek the welfare of the masses, make the nation can share the achievements of national economy development.China's reform of social security system began in the early 1980 s, mainly driven by the economic system reform. The main content of the reform including the endowment insurance reform, the reform of medical insurance, unemployment insurance and social assistance reform and so on four aspects. And endowment insurance form is imitating the form of the developed countries, such as Germany, the endowment insurance by the state, enterprises and individuals share the responsibility. Medical insurance reform starts late, but relatively rapid development. Five years from 1998 to 2003, the medical insurance system has been to most cities in China, ginseng protect personnel to reach 106.47 million people. The on-the-job worker accounted for 73%, retirees, accounted for 27%; 49% of the state-owned difficult enterprise employees participated in the medical insurance. In the form of insurance premium of primary medical treatment by unit of choose and employ persons and worker both sides share, fund of insurance of primary medical treatment to integrate society to plan as a whole and individual account.At the present stage our country social security shall be based on "wide coverage, low level" as the goal, efforts to reduce the negative effects of binary system, the reasonable distribution of responsibilities between the government, enterprises and individuals. Especially in recent years, we adhere to the people-oriented, comprehensive, balanced and sustainable scientific development view, pay more attention to ensuring and improving people's livelihood, new strides in terms of the social security system construction. Social insurance system of benign operation depends on sufficient social insurance funds, unit of choose and employ persons and laborer pay cost generally as the main part of social insurance fund. And has been accompanied by the social insurance system collects pay owe fee escape problems makes the country's fiscal burden more heavy. This owe to escape behavior not only contributed to the social insurance payment crisis, also makes the name of social insurance payment rate rise, damage the fairness of the system and the lawful rights and interests of workers, shook the foundations of the social insurance system.In this paper, based on this background, the social insurance premium collects pay owe fee escape behavior existing in the research, mainly from the enterprise management difficult, JiaoFeiRen consciousness, lack of social insurance payment rate is high, the lack of motivation, unfair social insurance system design, the social insurance legal system is not sound and collects pay social insurance supervision mechanism is unreasonable and so on has carried on the exploration, and tried to in the social insurance of the author, on the aspects of audit work, in-depth analysis of how to effectively avoid the loss of social insurance funds from the source, do "cutting expenditure", expecting to improve make modest contributions to the social insurance system.