摘要
认为辽宁养老保险制度改革试点模式,对用利润作为效率衡量指标的大中型工业企业效率的促进作用是明显的。分析其原因是:辽宁养老保险制度改革试点模式实行了社会统筹和个人账户分账管理,加强了养老保险费的征缴工作,扩大了养老保险覆盖面,做实了个人账户,激发了员工的劳动积极性,增加对养老保险的财政支出,缓解了企业缴费率提高的压力。
Considers that Liaoning＇ s elderly insurance institution experimental reform model has the obvious acceleration to corporate efficiency that measured by profit. There are several main reasons： Liaoning＇ s elderly insurance institution experimental reform model realizes the dividedly management between social finance and individual account, strengthens the levy of elderly insurance premium, widens the elderly insurance coverage, incentives workers to work actively because individual account become having fund accumulation, alleviate corporate burden on the premium because increasing financial expenditure to elderly insurance.
关键词
养老保险
改革试点模式
企业效率
elderly insurance
experimental reform model
corporate efficiency
