企业经济
企業經濟
기업경제
Enterprise Economy
2012年
9期
186~188
,共null页
企业社会保险青任 来源 内容 追究机制 完善
企業社會保險青任 來源 內容 追究機製 完善
기업사회보험청임 래원 내용 추구궤제 완선
corporate socia! insurance liabilities; sources; content; accountability mechanism; improvement
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。
我國企業社會保險責任源于法律的規定,具有正噹性。同時,這種責任源于權利、社會期望、生存需要及勞動關繫因而具有閤理性。這種責任包括:為職工繳納養老、醫療、工傷、失業、生育保險費;提供解除勞動關繫的證明以及辦理社會保險登記。但是,噹前我國企業社會保險責任追究機製存在著職工箇人社會保險救濟程序單一、舉證難、企業違法成本太低等問題,不足以約束企業履行其社會保險責任,必鬚予以完善。
아국기업사회보험책임원우법률적규정,구유정당성。동시,저충책임원우권리、사회기망、생존수요급노동관계인이구유합이성。저충책임포괄:위직공격납양로、의료、공상、실업、생육보험비;제공해제노동관계적증명이급판리사회보험등기。단시,당전아국기업사회보험책임추구궤제존재착직공개인사회보험구제정서단일、거증난、기업위법성본태저등문제,불족이약속기업리행기사회보험책임,필수여이완선。
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.