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随着社会的发展与进步,在全球市场经济条件下,企业发展的决定因素源于企业内在的竞争力。从企业方面看,企业劳动力成本很大一部分就是来自社会保险费的支出(本文所称企业社会保险负担指企业的各项社会保险费支出),劳动力成本的提高导致产品成本上升,从而降低了企业的竞争力。本文针对这个问题,通过和其他国家企业的社会保险负担做出横向比较,认为我国企业社会保险费负担过重,而这个负担也成为阻碍企业发展的沉重的“枷锁”。因此通过对社会保险体系中各资金筹集主体行为的共同改善的方式来解决这一问题势在必行。
With the development and progress of society, under the conditions of the global market economy, the determinants of corporate development stem from the inherent competitiveness of the company. From the perspective of enterprises, a large part of the labor costs of enterprises are the expenditures from social insurance premiums (in this article, the corporate social insurance burden refers to the various social insurance expenditures of enterprises). The increase in labor costs leads to an increase in product costs, which reduces the number of enterprises. The competitiveness. This article aims at this issue and makes a horizontal comparison with the social insurance burdens of other countries’ enterprises. It is believed that the burden on social insurance premiums in China’s enterprises is too heavy, and this burden has also become a heavy “yoke” that hinders the development of enterprises. Therefore, it is imperative to solve this problem through the common improvement of the behaviors of fund raising entities in the social insurance system.