我国制造业“五险一金”特征与效应:2013～2016年上市公司证据

Characteristics and Effects of the “Five Social Insurances and Housing Fund” in China's Manufacturing: Taking Listed Companies from 2013 to 2016 as Evidence

在增速放缓、整体资产回报率下滑、各行业发生结构性分化的背景下,对"五险一金"的研究不仅应关注总体费率偏高,更要关注其在不同行业的结构性特征及其就业效应。通过分析制造业整体、不同规模、不同行业企业"五险一金"负担状况,发现制造业企业"五险一金"负担普遍较高,且过高的"五险一金"负担对我国经济发展产生了不利影响。为此,应在继续调降费率、调整缴费结构的同时,着力向"全国统筹"和"费改税"方向进行深度改革。

In the background of slower growth, declining overall-return on assets and the structural differentiation of yarious industries, the study of the ＂five social insurances and housing fund＂ could not only pay attention to high overall rate, but also focus to its structural characteristics and employment effects in different industries. Through the analysis of the burden of the ＂five social insurances and housing fund＂ in the whole manufacturing, different scale and different industries, it is found that the burden of the＂five social insurances and housing fund＂ is generally higher in manufacturing enterprises, and the overburden of it has adverse effects on the economic development of our country. Therefore, we could continue to cut down the rate and adjust the payment structure, and strive to deepen the reform of ＂national plan as a whole＂ and ＂transform administrative fees into taxes＂.