从社会分层看我国弱势群体的教育救助问题

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浙江财经学院硕士学位论文

摘要

改革开放以来，非公有制经济快速发展，如今其已成为我国社会主义市

场经济的重要组成部分和促进中国经济增长的生力军，在宏观经济中发挥着

越来越重要的作用。然而以参保率为主要指标的我国非公有制经济组织的社

会保险水平却跟不上国家总体的社会保障水平。非公有制经济组织中普遍存

在少缴、漏缴、拒缴社会保险费等逃费行为，而且社会保险逃费形式灵活，

做法隐秘，难以发现。由此产生社会保险覆盖面狭窄，社保基金收入不足，

加剧社会不公平等后果，对社会保险制度的有效运营以及社会安定带来了极

大的危害。非公有制经济组织已经成为数量最多，比例较大的企业群体，应

该作为社会保险制度扩面征缴的难点与关键。应把非公有制经济组织与员工

纳入社会保险体系的覆盖范围之内，实现“应保尽保”，不能成为社会保险的

“盲区”，排斥在制度之外。

目前，从所有制类型方面来专门研究非公有制经济组织的逃费行为并不

多见，而且研究的理论依据相对欠缺，实际调查不足。有关这方面的统计资

料也缺乏科学和权威数据支撑，如社会保险参保率，一般都是当地政府经过

抽查测算出来，并带有地域性。人力资源与社会保障部和国家统计局至今没

有经过大规模的普查给出有关非公有制经济组织参保情况的统计。本研究建

立在实地调查的基础上，多次并且长时间深入非公有经济发达的地区，与政

府官员、企业人事和财务人员、非公企业的员工，甚至隐瞒身份进入非公企

业调查，通过多种方式努力了解和掌握我国非公有制经济组织的实际逃费情

况，逃费范围、方式、原因等，探讨缓解与治理企业逃费这一重大现实问题

的思路，也使得本研究具有很强的针对性和现实意义。

本研究首先论述了选题的意义和有关本领域的国内现状，介绍本文的研

究方法和框架。其次，尽量利用数据阐述了非公有制与逃费相密切联系的参

保现状，指出逃费行为普遍存在，并表现为参保率低、参保项目不全、实际

参保标准低、参保时间不持续和不稳定、参保意识欠缺等。在调查的基础上

总结出非公有制经济组织逃费的基本思路，努力了解极具隐蔽性的逃费方式，

比较全面和系统地整理出非公经济组织逃费时十种常用的方式和做法。这也

是本文创新之一，对社保管理机构监管社会保险逃费行为也具有重要的借鉴

和参照作用。文章还分析了逃费行为对各方面可能带来的严重危害。再次，

运用相关理论从非公企业、职工个人、政府、社会环境四方面来分析造成和

影响非公经济组织逃避社会保障责任的原因。企业追求经济利益最大化的行

浙江财经学院硕士学位论文

为是企业逃费的内在原因。造成非公经济组织普遍逃费的原因是与非公有制

经济组织本身的属性和特点有关。还指出影响企业逃费的外部因素主要是企

业员工个人因素，政府行为与制度设计缺陷，社会环境影响这三个方面，而

且将职工个人逃费分为自愿性逃费与非自愿性逃费。指出政府管理行为与制

度设计缺陷则是造成企业逃费关键性的外部因素，强调了社会环境因素对逃

费行为的影响也不容忽视。最后，创新地提出了要以四维视角来缓解或杜绝

非公经济组织逃费行为。把治理逃费当作一个复杂的系统工程来对待，分别

从政府、企业、个人、以及社会环境等方面来着手。提出政府应该营造良好

的发展环境、改革与完善社保制度、加强监管力量、用政府营销理念来加强

政府的服务和宣传；企业则应树立科学的人力资源管理理念，明确并承担社

会责任，劳动者则应该关注切身利益，善于维权，利用集体力量维权；社会

则应该关注重视社会保险逃费现象，加强监督作用，营造主动依法纳税缴费

的社会风尚。

关键词：非公有制经济组织；社会保险；逃费；原因；治理

浙江财经学院硕士学位论文

III

ABSTRACT

After the reform and opening, the rapid development of non-public economy has

become an important component of China's socialist market economy. It is a main force

to promote the economic growth in the macro economic and playing an increasingly

important role. However, the level of social insurance of our non-public economic

organizations has not kept pace the level of social security of the whole country. The

social insurance premiums escape behaviors of Non-public economic organizations is

very common, Its’ performance is: pay less, evasion refused to pay social insurance

premiums, this social insurance premiums escape behaviors are flexible, hidden and

difficult to detect. This led to social security coverage of narrow, lack of social funds

income, aggravate social injustice and bring great harm to the social insurance system

and social stability. Non-public economy organizations has become the largest number

of business groups, we should put them as critical work and focus of expand social

insurance system coverage and improve social security funds. The non-public economic

organizations and theirs employee should be included within the scope of coverage,

can’t let non-public enterprises have become the social security’s "blind spots" , being

not excluded from the outside.

This paper through extensive reading and field survey methods to understand the

non-public economic organizations evasion present situation，masters and summarizes

their main form of social security evasion. It careful analyzes the influences and the

reasons of non-public enterprises’ premium evasion, and attempts to find ways to and

dispose control this major practical problems. This paper comprises four parts:

The first part of this paper is an introduction. It introduces the research background,

theoretical and practical significance, research methods, concept of the main issues, the

paper frame an so on.

The second part discusses the present situation of non-public enterprises in our

country evading their social security obligation. It presents the basic ideas of the

non-public economic organizations evasion, collates and analyzes the non-public

economic organizations evasion ten common methods and flexible approach, and

analyzes the behaviors serious harm to the social security fund fee, the social security

system, aged tendency of population, the staff benefits, socio-economic development.

The third part analyzes the reasons for evading the responsibility of social security

from the business, individual employees, government and social environment. Cause the

浙江财经学院硕士学位论文

reasons for non-public enterprises evasion from internal and external factors, the

internal factors is the company seeking to maximize the economic benefits of evasion

motive and some characteristics of the non-public organization itself. the external

factors are mainly non-public enterprise employees personal reasons, government action

and system design flaws, and social environmental impact analysis of these three

aspects. Government’s management practices and system design flaws is the

fundamental factors, evasion of social environmental factors on behavior also plays can

not be ignored.

The forth part puts forward the behavior of premium evasion should be relieved or

eliminated from four angles. The government should create the good development

environment, reform and perfect public service system, strengthen the supervision.

Enterprises should establish a scientific management concept of human resources and

implement the social obligation. Worker individual should pay attention to the

immediate interests, use collective strength rights, society should focus on social

insurance evasion phenomenon and strengthen supervision, create active social trends of

pay social insurance in accordance with law.

Key words: Non-public economy organizations; Social insurance evasion；Evasion

methods ；Managing from four aspects

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摘要：

浙江财经学院硕士学位论文I摘要改革开放以来，非公有制经济快速发展，如今其已成为我国社会主义市场经济的重要组成部分和促进中国经济增长的生力军，在宏观经济中发挥着越来越重要的作用。然而以参保率为主要指标的我国非公有制经济组织的社会保险水平却跟不上国家总体的社会保障水平。非公有制经济组织中普遍存在少缴、漏缴、拒缴社会保险费等逃费行为，而且社会保险逃费形式灵活，做法隐秘，难以发现。由此产生社会保险覆盖面狭窄，社保基金收入不足，加剧社会不公平等后果，对社会保险制度的有效运营以及社会安定带来了极大的危害。非公有制经济组织已经成为数量最多，比例较大的企业群体，应该作为社会保险制度扩面征缴的难点与关键。应把非...

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