职工福利、剩余索取权分享与国有企业的社会成本问题

本文研究了我国特有的、具有社会保障性质的国有企业职工集体福利制度。从职工福利制度的变迁过程来看,我国社会保障制度改革与企业职工福利制度的变迁具有较为明显的同步性,但是,社会保障制度改革并非推动我国职工福利制度持续变迁的根本原因。本文通过深入分析我国职工福利制度的本质及其造成的外部性问题,指出我国职工福利制度实际上已演化为一种职工参与国有企业剩余索取权分享的机制,这项机制的实施会由于外部性问题的存在,增加社会成本从而降低宏观经济效率,而这正是推动我国职工集体福利制度持续变迁的动因,因此,对该制度的进一步改革必须注意这些问题。

Employee Collective Welfare, Residual Claim Share and Social Cost of State-owned Enterprises

This paper has researched the employee collective welfare system of China,which is part of China social security system.Based on the process of institution change of Employee Collective Welfare,there is a synchronism between the reform of China social security system and employee collective welfare system.But the fundamental reason which caused the constant change of employee collective welfare system,has less relation to the reform of China social security system.This paper has shown that the nature change of the employee collective welfare system and the external effects is the main reason which induced the constant reform of employee collective welfare system in China.So,in future improvement of this institution,we must consider those issues carefully.