摘要
在宏观经济步入下行周期的时期,企业面临提升竞争能力的考验,其中,承担过重的社保费用是阻碍中小微企业可持续发展的影响因素之一。本文通过分析新三板挂牌企业的社保费用占工资、营业总收入、营业总成本、净利润以及现金流的比重来分析社保缴费负担情况,并分区域对样本企业的社会保险承载度进行比较研究。结果表明:上海等五省(市)新三板挂牌企业的社会保险缴费负担压力较大,江西等五省的社会保险缴费负担压力较小;社会保险承载度最高的地区和最低的地区分别是东北地区和中部地区。最后,文章提出了相应对策建议:按期公开社保缴付压力沉重的地区清单、渐进式延迟法定退休年龄、逐步平衡社保缴费率。
In the period when the macro economy enters the downward cycle,enterprises are facing the test of improving their competitiveness.Among them,bearing excessive social insurance expenses is one of the factors hindering the sustainable development of small,medium and micro enterprises.This paper analyzes the social insurance payment burden by analyzing the proportion of social insurance expenses in wages,total operating income,total operating cost,net profit and cash flow of enterprises listed on the new third board,and makes a comparative study on the social insurance carrying capacity of sample enterprises in different regions.The results show that the social insurance payment burden of enterprises listed on the new third board in five provinces(cities)such as Shanghai is higher than that in five provinces(cities)such as Jiangxi;the highest and lowest areas of social insurance carrying capacity are northeast China and central China respectively.Finally,the paper puts forward corresponding countermeasures and suggestions:disclosing the list of regions with heavy social security payment pressure on schedule,progressively delaying the legal retirement age,and gradually balancing the social insurance payment rate.
作者
李宏彪
罗丽娜
Li Hongbiao;Luo Lina
出处
《企业经济》
北大核心
2021年第12期94-102,共9页
Enterprise Economy
基金
江西省高校人文社会科学项目“社会保险征收体制改革对江西小微企业的影响及评价”(项目编号:GL19101)。
关键词
中小微企业
社保
缴费负担
small,medium and micro enterprises
social insurance
payment burden
