节点文献
我国社会保障制度的成本效应研究
Cost Effect Study of Social Security System of Our Country
【作者】 王志峰;
【导师】 黎玉柱;
【作者基本信息】 武汉科技大学 , 社会保障, 2008, 硕士
【摘要】 在市场经济的条件下,企业的竞争力是决定企业生死存亡的问题。长期以来,我国企业保持着较强的市场竞争力,主要依靠我国廉价的人工成本。随着我国社会保障制度的建立和完善,企业人工成本特别是企业职工工资和企业社会保险缴费日益增加,在一定程度上增加了企业的人工成本,降低了企业的成本竞争力。国际上,SA8000企业社会责任国际标准的建立和实施,将通过提高劳工条件进一步增加企业的人工成本,从而降低企业在价格上的竞争力,对依靠低人工成本在竞争中取胜的我国企业提出了严峻的挑战。因此,结合国内外新形势研究社会保障制度的建立和实施对我国企业成本竞争力的影响,并提出相应的对策和建议就具有非常重要的现实意义。本文的目的就在于对这一问题进行初步的探讨。本文主要分为六章:第一章为导言部分,主要就本文选题的背景、意义、相关概念的界定、研究思路及方法、研究的创新点进行了阐述;第二章对国外社会保障制度建设的理论和实践成果,我国社会保障制度建立和发展的历史沿革以及国内外关于社会保障制度与成本竞争力之间关系的主要理论观点进行了介绍,借以为本文的讨论提供理论和实践的参照框架;第三章主要分析了我国企业人工成本的现状,包括我国企业人工成本及其各构成要素的纵向比较分析,我国与世界主要工业国家企业成本竞争力的横向比较分析和SA8000企业社会责任国际标准的实施对我国企业人工成本水平变动趋势的影响分析;第四章重点从我国社会养老保险缴费水平对企业成本竞争力的影响,其他社会保险缴费水平对企业成本竞争力的影响,以及社会保障制度特别是养老保险制度的实施对社会就业水平和国际竞争力的影响等方面分析了我国社会保障制度的建立对企业成本竞争力的影响;第五章有针对性地提出化解我国企业社会保障缴费的影响及提高企业成本竞争力的对策和建议;第六章,结语部分,主要对全文研究的结论进行了概括总结。
【Abstract】 In the condition of market economy,the competitiveness of enterprises is an important problem to the enterprises.Over the years,China’s enterprises have maintained strong competitiveness, mainly relying on cheap labor cost of China. The establishment and perfection of social security system especially the increasing of workers’wage and social insurance fee, increase the cost of labor and reduce the cost competitiveness of enterprises. The establishment and implementation of Social Accountability 8000 will increase labor cost by improving labor conditions, reduce the labor cost in price. So China’s enterprises which get success mainly relying on low labour cost in the competition will face challenges. Therefore, according to the new condition of China and other countries, analyzing the influence of establishment of socail security to cost competitiveness of our enterprises and raising corresponding countermeasures and suggestions are of importance.This thesis is divided into six parts: the first part is introductory which states the background, significance, the related definitions, studying methods,ideas, and innovating points.The second part states the theory and practice results of social security of foreign countries,the history of social security of our country,the main theory viewpoints about the relation of the estanblishment of social security system and the cost competitiveness in our country and in foreign countries,which provides referenced framework of theory and prectice for the thesis. The third part analyzes the actuality of total labor cost of our enterprises including the longitudinal analysis of labor cost and its elements of our country’s enterprises,the transversal analysis of cost competitiveness of enterprises between our country and main industry countries in the world, and the influencing analysis because of the implementation of Social Accountability 8000.The fourth part mainly analyzes the level of pension insurance on the impact of cost competitiveness, the level of others’insurance on the impact of cost competitiveness,the implementation of pension insurance on the impact of social employment level and international competiveness.The fifth part brings forward corresponding countermeasures and suggestions for solving the influence of social security insurance of our country’s enterprieses and improving the cost competitiveness of our country’s enterprises. The six part gets the conclusion which summarizes the whole of thesis.
【Key words】 Labor cost; Social insurance fee; Cost competitiveness of enterprises;