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辽宁养老保险制度改革试点模式对企业效率的影响
引用本文:贾洪波,李从欣.辽宁养老保险制度改革试点模式对企业效率的影响[J].沈阳大学学报,2006,18(5):71-73.
作者姓名:贾洪波  李从欣
作者单位:1. 辽宁大学,人口研究所,辽宁,沈阳,110036
2. 石家庄经济学院,职业技术学院,河北,石家庄,050031
摘    要:认为辽宁养老保险制度改革试点模式,对用利润作为效率衡量指标的大中型工业企业效率的促进作用是明显的。分析其原凶是:辽宁养老保险制度改革试点模式实行了社会统筹和个人账户分账管理,加强了养老保险赞的征缴工作,扩大了养老保险覆盖面,做实了个人账户,激发了员工的劳动积极性,增加对养老保险的财政支出,缓解了企业缴费率提高的压力。

关 键 词:养老保险  改革试点模式  企业效率
文章编号:1008-9225(2006)05-0071-03
收稿时间:07 17 2006 12:00AM
修稿时间:2006年7月17日

Influence of Liaoning's Elderly Insurance Institution Experimental Reform Model on Corporate Efficiency
JIA Hongbo,LI Congxin.Influence of Liaoning''''s Elderly Insurance Institution Experimental Reform Model on Corporate Efficiency[J].Journal of Shenyang University,2006,18(5):71-73.
Authors:JIA Hongbo  LI Congxin
Institution:1. Population Institute, Liaoning University, Shenyang 110036, China; 2. Polytechnic School, Shijiazhuang University of Economics, Shijiazhuang 050031, China
Abstract:Considers that Liaoning's elderly insurance institution experimental reform model has the obvious acceleration to corporate efficiency that measured by profit.There are several main reasons: Liaoning's elderly insurance institution experimental reform model realizes the dividedly management between social finance and individual account,strengthens the levy of elderly insurance premium,widens the elderly insurance coverage,incentives workers to work actively because individual account become having fund accumulation,alleviate corporate burden on the premium because increasing financial expenditure to elderly insurance.
Keywords:elderly insurance  experimental reform model  corporate efficiency
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