DocumentCode
2967961
Title
Measurement of Chinese Enterprises´ Social Insurance Financial Burden
Author
Yang Bo
Author_Institution
Dept. of Accounting, Jianghan Univ., Wuhan, China
fYear
2011
fDate
12-14 Aug. 2011
Firstpage
1
Lastpage
4
Abstract
Enterprises were the main finance provider of social insurance system. It was important for government to measure social insurance financial burden precisely. This paper designed an index named "enterprise\´s social insurance premium burden rate" based on enterprise\´s balance sheet and made an empirical study based on 842 A share listed companies in Shanghai stock exchange. Result showed that enterprises\´ social insurance premium burden rate was lower than the sum of social insurance legal premium rate evidently. The social insurance premium financial burden level of enterprises in various regions was unbalanced.
Keywords
commerce; financial management; insurance; Chinese enterprises; balance sheet; finance provider; social insurance financial burden; social insurance system; Companies; Economics; Insurance; Law; Security;
fLanguage
English
Publisher
ieee
Conference_Titel
Management and Service Science (MASS), 2011 International Conference on
Conference_Location
Wuhan
Print_ISBN
978-1-4244-6579-8
Type
conf
DOI
10.1109/ICMSS.2011.5998433
Filename
5998433
Link To Document