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The Impact And Planning Of The Reform Of Social Insurance Premiums On The Labor Cost Of H Property Company

Posted on:2021-04-03Degree:MasterType:Thesis
Country:ChinaCandidate:S X WuFull Text:PDF
GTID:2439330602467884Subject:Accounting
Abstract/Summary:PDF Full Text Request
As the backbone of the rapid development of the national economy,enterprises' operating conditions will directly affect the development level of the national economy.The social insurance system is the well-being of the people and the basic livelihood guarantee of the people,but social insurance premiums are also an important part of the cost of enterprises.In the increasingly fierce market competition,most of China's small and medium-sized enterprises have always thought that with the help of lower labor costs,they can obtain a living space.In 2019,in order to rationalize the social insurance premium collection system,the state will assign social insurance to tax collection.At the same time,in order to reduce the cost burden of enterprises,the urban employee pension insurance payment ratio will be transitioned to 16%,and unemployment insurance and industrial injury insurance rates will continue The reduction in sex and the adjustment of the calculation of the average salary of employees.Therefore,the research on the effect of policies and the impact of SME reforms on social insurance premiums has certain practical significance for the further improvement of the social insurance system and the search for survival space for enterprises.H Property Company is a typical labor-intensive small and medium-sized enterprise.The labor cost is an important part of the company's operating cost.The profit margin is small and it is greatly affected by the changes in labor costs.Through a comprehensive analysis of its labor cost rate,labor cost growth rate,human resource management efficiency,employee turnover rate,company synchronization and employee structure,it is concluded that the importance of labor cost control for the sustainable and healthy development of the company,while at the same time in the social security After the fee reform,the total and structural indicators of the company's labor costs and the efficiency indicators are compared to further reflect the impact of excessive social insurance premiums on the competitiveness of the company's labor costs,and then based on the perspective of the company's labor costs,put forward corresponding countermeasures and suggestions in a targeted manner: Reorganize the income structure,optimize the employment model and outsource the basic business,in order to reduce labor costs without reducing the salary level of employees,and seek for the sustainable survival and development of the enterprise.The improvement of the fee policy provides a certain basis.
Keywords/Search Tags:SocialInsurance Reform, Labor Costs, Property company
PDF Full Text Request
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