Study On The Responsibility Of Social Insurance Expenses In Chinese Companies

The social insurance as the core of the social security system is a basic system of modern country, the system is perfect or not has become one of the important symbol of social civilization and progress. The social insurance system operation depends on the adequacy of the social insurance fund, and the social insurance fund is generally derived from the employer and the employee’s pay and the state’s financial support, in which the employer and employee contributions to the social insurance fund is the major source of. But because of our social insurance system itself is not perfect and the social insurance payment burden and other reasons, the enterprise arrearage phenomenon is serious, resulting in many provinces and social insurance funds often appear to touch a situation, social insurance premium collection rate is low, has aggravated the national financial burden, also damaged the fairness and the workers social insurance system the legitimate rights and interests, has shaken the foundation of the social insurance system. Therefore, to solve the existing problems of the late fee collection of social insurance premiums is very necessary. In this paper, through combing the present status and development of the social insurance system from the system itself, trying to find enterprises in the social security fee history may cause, and then the status quo of China’s Shanghai A shares in listing Corporation latefee isanalyzed, andthrough empiricalsocialinsurance fee pay ment burden is one of the important factors affecting the enterprises in the social insurance premiums the heavier the burden of payment, social insurance, enterprise arrears rate will be higher, in addition, the stronger the supervision of relevant agencies will enable enterprises to reduce arrearage. Thus we can through the payment of the social insurance supervision formulate appropriate rate and strengthen the collection of social insurance premiums and other measures to promote improvement of social insurance system.The first part is the introduction part of this paper, mainly includes three contents: the research background and significance, summarized description as well as the research mentality and the research methods of literature review on the domestic and foreign research status.The second part has three content, first of all, the development of the endowment insurance system of our country has carried on the brief introduction, in the process of introduction for different stage of the old-age insurance system has made the induction and the summary, from the system itself to find the possible causes of enterprise social insurance premium in arrears, namely: the unfair influence the enthusiasm of enterprises pay system and transition cost, etc.; Second endowment insurance system of our country the contribution rate and the world’s major countries in comparison, various is obtained after the conclusion of China’s endowment insurance payment rate are high, the enterprise has a very heavy burden, this explained the enterprise within a certain range of the motivation of social insurance premium in arrears and reason; Finally summarizes the way of our country enterprise social insurance premium in arrears, and a brief analysis the reason, put forward the measure of index of social insurance fee in arrears rate, China’s enterprises from the macroscopic Angle to our country is a simple calculation, educed the social insurance rate between regional difference is very big.Third part measure A late fee of our country enterprise from the microscopic view, this article is based on Shanghai a-share listed company as an example, put forward the measure index- default rate of social insurance premiums, the listed company of arrears of social insurance premiums are briefly analyzed.The fourth part is the continuation of the content of the third part, for the social insurance premium in arrears enterprises, this article through the empirical analysis has discussed the reasons of affect the social insurance premium in arrears of listed companies, this article is to explain the variable delinquency rate of social insurance premiums for the enterprise, the interpretation of the selected variables have corporate social insurance premiums rise and labor regulation variables, the other joined the difference between enterprises of control variables such as asset returns, asset-liability ratio, inventory ratio and total assets, and control the regional differences of the macro economic variables have to(city) GDP logarithm and worker salary logarithm, finally it also include the establishment of corporate ownership and impose two virtual variables. Through the empirical conclusion is the enterprise of social insurance premiums rise late fee to the enterprise behavior influence is positive, namely the heavier burden of enterprise society insurance premium, enterprises have more incentive to default fee; And the regulation of labor variable negative impact to the business the behavior of the late fee, that is, a province(city) more rigorous supervision of the relevant departments, the social insurance premium of enterprises default rate will drop, on the other hand, on the other hand.The fifth part is the policy recommendations of this article content, puts forward the design fee should be reasonable rate, improve social insurance collection agency monitoring efforts, at the same time, the government should take the initiative to as creating good conditions to promote the development of enterprises, so as to promote the social insurance premium collection.