Research On Enterprises' Participating Behavior Into Pension Insurance

At present, most of the studies at home and abroad focus on evasion of insurance premium and lack of theoretical basis and practical investigation data. Based on deeply practical investigation, the paper adopts positive method and collects a large number of data and cases from which it concludes the characteristics and performances of enterprises'participating behavior into pension insurance as well as impacts and causes of the behavior.The framework and contents of the paper: first, the paper introduces the background and significance of this topic and literature review. Then, it states the theoretical basis of this research: pension insurance theory, profit maximization theory and hypothesis of economic man. The paper introduces basic situations of pension insurance of enterprises through data analysis, summarizes the performances of enterprises participating into pension insurance. It analyzes the impact of enterprises participating into pension insurance on workers, labor market, government, balance of payment of pension insurance. Third, the paper analyzes the affecting factors for enterprises participating behavior into pension insurance based on above theories. Finally, the paper provides suggestions on regulating the participating behavior of enterprises into pension insurance.The innovation of this paper lies in finding out that the main determinant of enterprises'participating behavior into pension insurance is benefit through analyzing enterprises'participating behavior. When production profit is high, payment ability is strong and government regulation is strict, the cost of violating the law is then high and enterprises would be cooperative. On the contrary, when in high cost and low profit situation and loose government regulation as well as unawareness right protecting of workers, enterprises would act uncooperatively. The paper has its deficiencies. Because of restricts in time and scope of investigation, as well as my ability, researches on participating behavior of enterprises into pension insurance in China have certain limitations . In addition, enterprises'behavior has its concealment and complex, which makes it hard to summarize.