【作者】 王艳娜；

【导师】 刘晓静；

【作者基本信息】 河北师范大学 ， 公共管理硕士（专业学位）， 2021， 硕士

【摘要】 社会保障制度是当代国家维系稳定发展的关键社会经济制度,同时也是保障人民安居乐业,使人民能享受到最低限度保障的一种基本制度。社会保障制度包括社会救助、社会保险以及社会福利等基本制度,社会保险又包括医疗、工伤、失业、生育以及养老等基本内容,从这些内容能看出社会保险涵盖了一个人生老病死、生活、工作的方方面面,因此社会保险是社会保障的基础内容。社会保险制度得以存续,依赖社保经费的持续注入,如果社保经费出现问题,社保制度便成了空中楼阁,因此在新时代下深化探究社会保险费用的征收问题十分必要。基于以上,笔者就社保费的征收问题展开研究,以S市为研究样本,探究国内社保费统一征收存在的诸多问题,以及应对措施,以期能为全国范围内的社保费征收工作顺畅开展提供一定的理论和实践参考。本文立足社保费征收体制变革背景,以S市为研究样本,探讨其社保费征收职责转换下出现的一些问题,剖析S市在新社保费征收背景下工作开展的亮点与不足之处,通过剖析分析这些亮点与不足之处,提出提升社保费征收效率的针对性策略,构建全新的社保费征收体系。文章在写作的过程中,首先,分析社保费征收的研究背景和意义,查询国内外有关文献资料,综合对比国内外关于社保费征收研究理论的特色与不足之处。其次,介绍本文研究主旨社保费以及社保费征收的概念、意义,为后续的写作奠定基础。再次,综合应用文献研究法、案例分析法探究S市近年来的社保费征收工作开展情况。结合前述内容,分析S市社保费征收工作存在的不足,并对S市社保费征收工作出现不足的原因进行剖析。最后,结合前述内容以及前人理论研究,针对性的提出社保费征收工作开展的完善策略。更多还原

【Abstract】 Social security system is the key social and economic system to maintain the stable development of the contemporary country,and it is also a basic system to ensure the people to live and work in peace and contentment,so that the people can enjoy the minimum security.Social security system includes social assistance,social insurance,social welfare and other basic systems.Social insurance also includes medical treatment,work injury,unemployment,childbirth and pension.From these contents,we can see that social insurance covers all aspects of a person’s life,death,life and work,so social insurance is the basic content of social security.The existence of social insurance system depends on the continuous injection of social security funds.If there is a problem with social security funds,the social security system will become a castle in the air.Therefore,it is necessary to further explore the collection of social insurance fees in the new era.Based on the above,the author studies the collection of social security fees,taking s city as the research sample,explores many problems existing in the unified collection of social security premiums in China,as well as the corresponding measures,in order to provide some theoretical and practical reference for the smooth development of social security fee collection nationwide.Based on the background of social security fee collection system reform,taking s city as the research sample,this paper discusses some problems under the transformation of social security fee collection responsibilities,analyzes the highlights and shortcomings of s city’s work under the background of new social security fee collection,and puts forward some targeted strategies to improve the efficiency of social security fee collection,Build a new social security fee collection system.In the process of writing,firstly,this paper analyzes the research background and significance of social security fee collection,inquires the relevant literature at home and abroad,and comprehensively compares the characteristics and shortcomings of domestic and foreign research theories on social security fee collection.Secondly,it introduces the main purpose of this paper,the concept and significance of social security fee and social security fee collection,so as to lay the foundation for the follow-up writing.Thirdly,the comprehensive application of literature research,case analysis to explore the social security fee collection in S City in recent years.Combined with the above content,this paper analyzes the deficiencies of social security fee collection in S City,and analyzes the reasons for the deficiencies.Finally,combined with the above content and previous theoretical research,the paper puts forward the improvement strategy of social security fee collection work.更多还原