国务院颁布的《社会保险费征缴暂行条例》,对推进国有企业深化改革,解决长期以来社会保险覆盖面窄的问题,将有着极其重要的现实意义和深远的历史意义。要落实好《条例》,必须加强改革形势教育。在《条例》中,虽然对企业的欠缴、拖欠和拒缴现象都做出了明确的处罚规定,但是,针对当前部分企业的实际情况,全方位地加强政治思想和政策教育工作,是十分必要的。目前,社会保险的覆盖面得以扩大,非公有制企业将成 The Provisional Regulations on the Collection of Social Insurance Premium promulgated by the State Council will have extremely important practical significance and far-reaching historical significance in promoting the deepening reform of state-owned enterprises and resolving the long-term narrow coverage of social insurance. To implement the “Regulations”, we must step up education in reforming the situation. In the “Regulations”, although there are clear penalties on enterprises in default, default and refusals, it is very important to comprehensively strengthen political ideology and policy education in the light of the current situation of some enterprises necessary. At present, the coverage of social insurance can be expanded, and non-public-owned enterprises will become