企业改制是建立现代企业制度的前提,也是近年来我国经济体制改革的难点和重点,它的重要性和艰巨性在于其涉及的面广、触及的深度大,具有不可逆转性。社会保险作为企业改制的重要配套措施,必然会因企业的剧烈变化而受到影响。因此,必须认真研究企业改制对社会保险的影响程度,研究社会保险改革适应企业改革的对策,更好地为企业改制服务,以达到企业改革与社会保险改革相互促进、共同发展。 一、企业改制对社会保险的影响具有多重性 企业改制对社会保险的影响是多方面的,可以从不同 Enterprise restructuring is the precondition of establishing a modern enterprise system. It is also a key and difficult point in the reform of China’s economic system in recent years. Its importance and arduousness lie in the wide range of issues it involves and its depth and irreversibility. As an important supporting measure for the restructuring of enterprises, social insurance is bound to be affected by the drastic changes in the enterprises. Therefore, we must carefully study the impact of enterprise restructuring on social insurance, study social insurance reform to adapt to the reform of enterprises, and better service for the restructuring of enterprises in order to achieve mutual promotion of enterprise reform and social insurance reform and common development. First, the impact of restructuring of enterprises on social insurance has multiple The impact of corporate restructuring on social insurance is multifaceted, from different