企业社会保险责任研究

我国企业社会保险责任源于法律的规定,具有正当性。同时,这种责任源于权利、社会期望、生存需要及劳动关系因而具有合理性。这种责任包括:为职工缴纳养老、医疗、工伤、失业、生育保险费;提供解除劳动关系的证明以及办理社会保险登记。但是,当前我国企业社会保险责任追究机制存在着职工个人社会保险救济程序单一、举证难、企业违法成本太低等问题,不足以约束企业履行其社会保险责任,必须予以完善。

China＇s corporate social insurance liabilities come from statutory regulations, which are legitimate. At the same time, this liabilities stem from rights, social expectations, survival needs, and labor relations, which are reasonable. These liabilities include payment of pension, hea}th care, employment injury, unemployment, maternity insurance premiums for their employees, certificate of terminating labor relations and social insurance registration. However, the existing corporation social insurance accountabihty mechanism should be improved because it is insufficient to constraint enterprises to fulfill their liabilities due to the single relief program for social insurances of individual workers, difficulty to proof and low cost for enterprises＇ illegal behaviors and so on.