The Research On Premium Evasion Problem Of Endowment Insurance

Endowment Insurance as one of the important social insurance related to the vital interests of the people. Currently during the operation of the pension system, a large number of enterprises evade the endowment insurance payment obligations and responsibilities. It made the scale of endowment insurance fund narrow sharply, the collection of pay endowment insurance funds into a vicious circle, badly affect the normal operation of the fund and the healthy development of the endowment insurance system.This paper written in a payment base angle, analyzes the reasons and harm for endowment evasion by the behavior of pension funds, the enterprise itself, and the workers. This paper also make theoretical analysis and game analysis of workers, enterprise and the government, who participate in the endowment insurance. Through the estimation of 46 enterprises selected from the Free Trade Zone, the important factors which influencing the enterprise payment rate to are found out. It is showed that there is positive correlation between contribution rate and per out, per profits, workers, tax, per in. Among the factors, per profits and tax are most notable..In other words,the company which has higher per profits and incomes is more likely to establish an excellent human resources system, obeying the law, paying insurance premiums in real. Finally, the author offers the corresponding counter measure ways to solve the problem. These measure are: Strengthen the management of total wages payment, speed up the reform of tax and premium, correct the undue behavior of contribution.