中国社会养老保险制度中企业缴费负担分析

通过国内外对比及企业缴费负担占企业利润总额比重两个方面分析了中国社会养老保险制度中企业的缴费负担,得出的结论是目前中国企业的社会养老保险缴费负担较重。长期偏高的缴费负担影响了企业的生存和发展,不利于养老保险制度的持续健康发展。因此,应减轻企业的社会养老保险缴费负担,建议采取另开基金账户偿还隐性债务、调整财政支出结构以及加强养老保险基金运营等措施。

An analysis on enterprise payment burden of China＇s social pension insurance system

This article analyzes the payment burden on enterprises of social pension insurance system in China from the comparison of domestic and foreign systems on payment burden accounted for the proportion of total enterprises profits.The conclusion is that the payment burden on the current enterprises is heavy.Long-term high payment impacts the survival and development of enterprises.And it is not conducive to a sustained healthy development of pension insurance system.Therefore,the payment burden of enterprises should be relieved.Specific proposals are as follows：the government opens an account of funds to repay the hidden debts,adjusts the structure of fiscal expenditure and strengthens the pension insurance fund operations to fully realize the value of the fund.