社会保险实践中存在问题及解决思路

多年来,我国企业职工社会保险的沿革从20世纪50年代的初期开始,分别经历了不同的历史时期,但随着经济的发展和社会的进步,在实践中存在的问题也逐步凸显,本文重点从三个方面提出了现实中存在的问题及解决的基本思路,一是社会保险缴费管理有待加强;二是社会保险代扣代缴办法有待完善;三是企业跨投保地兼并重组后,社会保险关系接轨较难等。     

我国社会保险制度中企业与职工收入再分配问题研究

社会保险制度是收入再分配体系中的重要环节,是调节企业与职工之间收入分配结构的重要手段.在我国,企业是社会保险费用承担的最主要一方,职工个人也承担了一部分的费用,从我国现实来看,五种社会保险受益人都是职工一方,有的直接是全体职工,也有的是职工中的某部分人群.社会保险是我国企业与职工收入再分配的重要方式,有利于显著增进职工福利水平.     

我国社会保险制度中企业与职工收入再分配问题研究

社会保险制度是收入再分配体系中的重要环节，是调节企业与职工之间收入分配结构的重要手段。在我国，企业是社会保险费用承担的最主要一方，职工个人也承担了一部分的费用，从我国现实来看，五种社会保险受益人都是职工一方，有的直接是全体职工，也有的是职工中的某部分人群。社会保险是我国企业与职工收入再分配的重要方武，有利于显著增进职工福利水平。     

企业社会保险与劳动工资制度的配套改革

<正> (一)现行的社会保险制度,从其运行状况看,主要存在两方面问题.一是社会保险覆盖面小,层次单一,保险的责任与义务高度集中于国家和企业.目前,我国的社会保险制度主要是针对城镇全民单位和集体所有制职工,占人口80%的农民仍被排除在社会保险体系以外.在改革中恢复和发展起来的多种经济成份,如个体工商户、私营企业、乡镇企业、"三资"企业等,尚未建立起与他们的经济特征相适应的社会保险制度.在保险费缴纳方面,除了合同制工人外,绝大多数职工个人不承担保险费,而由国家财政和企业收入负担.这种由国家和企业     

社会保险缴费水平的不足与对策

目前我国社会保障制度中存在的一些不合理问题亟待改善。社会保险缴费水平和财政负担能力是社会保险理论与实践中的一个重要内容。确定适度的社会保险缴费水平应该考虑企业和职工个人的经济承受能力，同时还应分析财政的负担能力。     

社会保险缴费水平的确定:理论与实证分析

社会保险缴费水平的确定,应该考虑企业和职工个人的承受能力,应该考虑社会的总承受能力.文章在对我国国有企业、职工的承受能力进行了实证分析的基础上,提出我国适度社会保险缴费水平的合理区间.     

加强社保基金审计促进和谐社会建设

一、实施社保基金审计是构建和谐社会的基础 目前,我国社会保险基金的组成基本实行国家、单位和个人三方共同负担的原则,它是国家以立法的形式,强制性地从国家财政、用人单位、职工个人三个渠道征集的。其中用人单位和职工个人承担的社会保险费用是由用人单位和职工个人按照职工工资总额的一定比例按月缴纳。国家承担的社会保险费用体现在两个方面。一方面是企业缴纳的社会保险费用在税前列支进入企业成本,国家以免税的形式负担一部分费用;行政机关、事业单位缴纳的社会保险费用由财政资金支付,国家负担了全部费用。另一方面是社会保险基金在发生入不敷出情况时,最终由国家财政负担。国家和用人单位为社会保险基金来源的主渠道。建立健全社会保障体系是调节收入分配、促进社会公平的必要措施,是社会稳定、和谐的重要保证。     

强化社会保险缴费基数核查力度切实维护参保职工合法权益

近年来,广大参保职工对于社会保险维权意识不断增强,一些参保单位曾发生过因社会保险缴费基数不实造成职工上访等问题.为了切实维护广大参保职工的合法权益,指导参保单位准确核定个人社会保险缴费基数,本人历时一个半月的时间,深入到辖区内14个下属单位对社会保险缴费基数情况进行了专题调研.     

社会保险关系转移管理存在的问题及对策探讨

华北石油局作为石油勘探开发的中石化上游企业,人力资源优化配置力度不断加强,人才流动日益频繁。文章依据国家政策,立足企业现状,就社会保险关系转移管理存在的问题,积极探索,旨在保障参保职工合法权益,促进企业人力资源合理流动。     

浅谈企业人力资源管理中的社会保险管理

目前我国的社会保险管理还存在着一定的问题.完善社会保险管理体系,建立社会保险管理信息化系统,提高业务人员的综合素质,是当前社会保险管理的重点工作.社会保险管理是人力资源管理的重要组成部分,良好的社会保险管理不仅可以激励职工,提高其工作积极性;而且还可以维护企业内部职工的稳定和团结,为企业的快速发展提供良好的基础.     

Uncertainty, Commitment, and Optimal Taxation

This paper examines the optimal tax design problem in the presence of wage uncertainty. The wage has a continuous distribution, individuals are ex ante identical, preferences are separable in labor supply and goods, public policy aims at providing the population with social insurance, and the only restriction on the tax instruments is that emanating from lack of public observability of realized wages and labor supplies. We show that optimal tax structures depend crucially on whether it is labor supply or goods that consumers have to commit to before the resolution of uncertainty. Specifically, we prove that, in the absence of commitment, the social insurance problem collapses to the traditional optimal tax problem. Second, if labor supply is precommitted, it would be possible to effect a first-best outcome. Third, commitment to goods would make indirect taxation a useful instrument of tax policy even in the presence of a general income tax; it requires differential tax treatment of committed and noncommitted goods. Finally, if preferences are separable between the two types of goods, precommitted goods must be taxed at a uniform rate lower than that on the noncommitted goods.     

中国失业社会保险制度改革探讨

当前,我国的失业社会保险制度出现了统筹层次低、覆盖面较窄、促进再就业的功能弱化等问题,需要通过适时提高统筹层次、扩大企业社会保险的覆盖面和完善失业社会保险促进再就业等措施进一步改革完善。     

Modelling the distribution of returns on higher education: A microsimulation approach

Cost-sharing policies for higher education have been implemented in several countries in various ways. We argue that to assess their appropriateness and facilitate their implementation it is necessary to develop statistical indicators of the distribution of returns. When starting a higher education programme, the return on a particular degree is uncertain, and risk-adverse students or those from low-income families may be reluctant to enrol if this means taking out a loan. These statistical indicators would therefore be natural inputs of cost-sharing policies intended to preserve the individual economic incentives to go to university and simultaneously provide an insurance role. We present a dynamic microsimulation model of individual lifetime educational output in the French labour market which uses econometric modelling of individual wages, labour market transitions, social security contributions and benefits. It relies largely on labour force survey data and mortality tables. In the standard internal rate of return framework, the model is used to compute the distribution of returns to higher education, for a given generation. The results show that the percentage of negative returns is close to 3.5%.     

A REAPPRAISAL OF THE INCIDENCE OF EMPLOYER CONTRIBUTIONS TO SOCIAL SECURITY IN JAPAN

This paper reappraises Tachibanaki and Yokoyama (2008)—an empirical analysis indicating no apparent backward shifting of employer social insurance contributions—by modifying their empirical strategy. First, we control for a spurious positive correlation between wages and employers' contribution rates by trend variables. Second, we utilize a cross‐sectional variation in the contribution rate of workers' compensation insurance. Third, we exclude two industries from our sample to remove sampling errors in wages. Our results indicate that the social insurance burden shifts back onto employees to some extent, contrary to Tachibanaki and Yokoyama (2008). Our finding is consistent with other existing studies.     

对我国结构性减税问题的思考

本文认为,结构性减税就是要在税收总规模不变甚至适当增加的前提下，削减一些特定纳税人或特定税收项目的税负，其中最主要的是要削减中低收入者缴纳或负担的税收；在减税的方案上，主要是降低对人民衣食住行课征的增值税和营业税并全面推开“营改增”，适时调减企业所得税税率，并在工薪个人所得税制度中加进个性化的费用扣除标准。上述降税的收入损失可以通过提高消费税和个人所得税最高税率的办法加以弥补。     

中国民营企业对员工社会责任的缺失及对策

民营企业是中国国民经济的重要支柱,但一些民营企业不能很好地履行对员工的社会责任,表现为不能给员工提供安全和健康的工作场所、拖欠员工工资、不给员工交养老和医疗保险、侵犯员工隐私权等责任缺失。解决的对策是,企业内部实施绩效管理制度,提高员工的工作效率,给员工提供培训和深造的机会,加速企业的经济发展,使其更好地履行对员工的社会责任;员工自身应通过工会这种群众组织维护自己的合法权益,使自身权益不受侵害;加强制度和道德舆论建设,减少民营企业的责任缺失。     

Economic Synthesis: A Review of the Work of Boris Ischboldin

Current research on efficiency wages and transaction costs utilizes models of economic behavior that require a theory of market institutions. Yet the institutional structure of market exchange appears at odds with the neoclassical theory of markets under perfect competition. Both Samuel Bowles/Herbert Gintis and David Levine recognize this as a problem for traditional economic theory. Bowles and Gintis suggest that market power is a prerequisite for the effective utilization of resources within the capitalist enterprise. Levine identifies market exchange with the need for individuals to define for themselves a distinct way of life in order to secure the recognition of others and preserve the integrity of the self. The middle ground between a theory of market power and individual personality formation lies in the inherent social relations governing market exchange. By exploring this middle ground, market exchange can be presented as a set of communicative practices through which individual needs are shaped and power is either challenged or maintained.     

Wage determination and the gender pay gap: A feminist political economy analysis and decomposition

Abstract

This paper develops a heterodox analytical framework of wage determination and a new method of decomposition of the gender pay gap drawing on Marxian and feminist theories. The proposed framework utilizes two wage equations for the analysis of the gender gap: the first equation refers to average occupational wages and the second to individual wages as deviations from occupational wages. Using a data set for wages from industries in Greece, this paper demonstrates and explains differences in results between this proposed decomposition of the gender pay gap and that of Oaxaca-Blinder, and discusses the merits of this new technique compared to the Brown-Moon-Zoloth method. The authors argue that the main advantage of this proposed method of decomposition over the other two methods is that the proposed method allows for separate estimates of the impact of social and individual gender wage discrimination on the gender pay gap.     

美貌溢价:劳动力市场歧视是主因吗?—基于中国劳动力动态调查数据的实证研究

文章利用中国劳动力动态调查(CLDS)数据,分析了具有不同身高等外貌特征的劳动力的工资差异及其来源.分解结果显示,较高男性的高收入几乎全部可以用人力资本、社会交际及其他劳动能力特征差异来解释,劳动力市场歧视等不可解释部分非常小.较矮男性的低收入有60%可以用劳动能力特征差异来解释,有40%属于劳动力市场歧视等不可解释部分.身高较高(矮)的女性的高(低)收入也主要源于劳动能力特征差异;对较矮女性来说,歧视等不可解释部分具有相反的影响,即劳动力市场不但不歧视反而偏爱较矮的女性.因此,劳动力市场歧视并不是身高溢价的主要原因.然而,劳动力市场之外,在社交活动中的外貌歧视会通过增加社交网络差异而提高美貌溢价.     

The politics of redistributive social insurance

This paper analyses the political support for a social insurance that includes elements of redistribution when there exists an imperfect private insurance alternative. Individuals differ both in their income and risk. The social insurance is compulsory and charges an income-related contribution with pooling of risks. The private insurance is voluntary and charges a contribution based on individual risks. However due to the adverse selection problem, private insurance companies provide only partial insurance. Adopting a non-expected utility model, we show that there is a general majority support for social insurance and that this support is increasing with risk aversion. We also show that a mixed insurance is politically impossible, regardless of the degree of redistribution of social insurance and the joint distribution of risk and income in the population. Lastly, we analyse how the political support for social insurance is affected by any change in its redistributive component and the possibility of using genetic tests.