Study On The Social Insurance Payment Burden Of State Owned Enterprises In Shanxi Province

In recent years the pressure of Shanxi’s economic development is more and more big, the growth almost stalled. In current deflation, overcapacity in the economy, the development of enterprises is directly related to the normal operation of the national economy. In such a development background, enterprise social insurance contribution rate is too high even more restricted the normal operation of the enterprise, so high contribution rate of the insurance companies in the economic downturn today is difficult to support the high costs. Analysis existing social insurance contribution rate to enterprises on the impact of the adjustment in our country social insurance payment rate is of practical significance.Nowadays under the system design of social insurance payment rate affects the cost and profit of the state-owned enterprises, at the same time, state-owned enterprises and the development of payment also largely affects the sustainable development of our country economy and the social insurance system. This paper mainly adopts the research method and typical analysis, selection of state owned enterprises in Shanxi Province as the research object, and taking T enterprise as an example, studies the social insurance burden of state-owned enterprises in Shanxi province. First from the reflection of the business conditions of the financial index, cost and profit analysis, social insurance costs in the cost of enterprise especially labor cost occupies the social insurance for a large proportion of the average rate of increase is greater than the average increase of labor cost, to the enterprise cost control system brings effect. At the same time, social insurance contributions accounted for the proportion of corporate profits, social insurance premiums squeeze corporate profits, extrusion value up to a maximum of up to 6.8%, that social insurance contributions to the enterprise burden. Further, in order to understand the enterprise social insurance payment of employee satisfaction influence factors, the author for employee satisfaction of social insurance for the questionnaire, through the SPSS software of data regression analysis showed that the main factors of affecting employee satisfaction is age. This provides a favorable reference for the proposed solution to the social security burden of enterprises.This causes the contribution rate is that the existing system design at the beginning of the problems, there are historical issues related to hidden debt after the establishment of the system, but also cannot do without the aging of the population to the environment. The high contribution rate is not conducive to the expansion of the coverage of the current system, the subject-- enterprises aggravates the burden of running, is not conducive to solving the serious high unemployment rate. Therefore, we should accelerate the reform of the social insurance system and perfect, alleviate the pension payment pressure, gradually extended the retirement age, an appropriate increase in the payment period, improve the overall level of pension, as soon as possible to establish a multi-level social security system, development of the second, the third pillar; at the same time, to accelerate the reform of other social insurance, medical insurance expense control, give full play to the functions of the government, increase the expenditure of social insurance, balance economic development and reform of social insurance system.