我国企业社会保险逃费现象的实证检验.pdfVIP

第 33 卷第 1 期 统计研究 Vol. 33 , No.l Jao. 2016 2016 年 1 月 Statistical Researcb 我国企业社会保险逃费现象的实证检验丰 赵绍阳杨豪 内容提要:本文基于规模以上工业企业的普查数据，通过对比平均工资水平与企业实际缴纳社会保险以及公 积金之间的关系，检验我国企业是否存在社会保险逃费现象。实证结果表明，高工资企业实际缴纳社会保险比例 相对较低，说明高工资企业具有更强的动机逃避社会保险费用;丽作为参照，高工资企业虽然需要缴纳更高的住房 公积金，但由于实际享受的公权金待遇也较高，企业及其员工并没有动机少缴公积金。本文建议应该从社会保险 的筹资和补偿机制入手，进一步完善社会保险的多缴多得机制。 关键词:社会保险;逃费:公积金;缴费率 中图分类号:C812 文献标识码:A 文章编号:1002 -4565(2016)01 -0078 -09 An Empirical Researcb on Social Insurance Evasion of Enterprises in Cbina Zhao Shaoyang Yang Hao Abstract: Using the census data of industrial enterprises above designated size , it studies the phenomenon of social insurance evasion in enterprises by comparing the relationship between average wage level and the contribution rate of social insurance as well as housing fund. It finds that higher wage enterprises often pay a lower contribution rate of social insurance and have the stronger motivation to evade social insurance. While , although the high wage enterprises need to pay higher housing fund , they get the higher subsidy , so they have no motivation to evade housing fund. It recommends that it should reform the financing incentive mechanisms of social insurance. Key words: Social Insurance; Evasion; Housing Fund; Contribution Rate 例》与 2010 年通过的《中华人民共和国社会保险 一、引言 法》都明确了我国社会保险①的强制性规定。但是 社会保险的基本功能在于平滑消费，即保障 这种强制性在具体的实施过程中还未得到有效的贯 彻执行，除了监管难度较大