摘要
以超越对数生产函数为基础,分析了国有、私营和外资企业的社会保险缴费能力和实际负担。结果表明:私营企业社会保险缴费能力最弱,但实际缴费负担最重;外资企业缴费能力最强,缴费负担最小;国有企业居中。原因在于私营企业以劳动密集型居多,工资负担重而利润水平低;外资企业以资本密集型居多,工资负担小而利润水平高。因此,应综合考虑企业的工资水平和利润状况确定社会保险缴费基数。
Based on the translog production function, this paper makes an analysis of the social insurance contribution ability and the actual burden of state-owned, private-owned and foreign-funded enterprises. The results indicate that the ability of private-owned enterprises is the weakest, but the actual burden is the heaviest; the foreign-funded enterprises have the strongest ability, however they bear the lightest burden; the state-owned enterprises take the middle position. The reason for that is that most private enterprises belong to labor-intensive type, with heavier wage burden and less profit; while most foreign-funded enterprises belong to capital-intensive type, with lighter wage burden and higher profit level. Therefore, when deciding the basic social insurance contributions for different enterprises, the wage level and profit should be taken into account.
出处
《江西财经大学学报》
CSSCI
北大核心
2011年第1期50-55,共6页
Journal of Jiangxi University of Finance and Economics
基金
中国人民大学科学研究基金项目"我国基本养老保险社会统筹账户与个人账户最优搭配研究"(10XNH042)
关键词
社会保险缴费能力
超越对数生产函数
劳动者报酬
利润水平
social insurance contribution ability
translog production function
pay of the laborers
profit level