Title :
Measurement of Chinese Enterprises´ Social Insurance Financial Burden
Author_Institution :
Dept. of Accounting, Jianghan Univ., Wuhan, China
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;
Conference_Titel :
Management and Service Science (MASS), 2011 International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-6579-8
DOI :
10.1109/ICMSS.2011.5998433
