摘要
作为养老保险制度中的微观经济主体,企业的责任与负担不容忽视。企业的缴费负担过重成为企业逃 费的主要动机。补充养老保险是一种企业行为,是基本养老保险制度的重要补充。
The responsibility and the role of the enterprise in urban endowment insurance system should never be neglected because an enterprise is the microeconomic organization in such a system. Enterprises refuse to pay for their employees' pension fund for the reason that they are overburdened by such payments. An enterprise's supplementary pension system is an important supplement to the basic endowment insurance system.
出处
《山东大学学报（哲学社会科学版）》
北大核心
2004年第4期93-97,共5页
Journal of Shandong University(Philosophy and Social Sciences)
关键词
养老保险
企业
负担
endowment insurance
enterprise
role
