不同所有制企业社会保险缴费能力比较研究——基于超越对数生产函数的实证分析

A Comparative Study of Social Insurance Contribution Ability of Enterprises with Different Ownerships:Based on an Empirical Analysis of Translog Production Function

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.