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社会保险基金是社会保险制度顺利运行的重要物质基础。企业作为社会保险基金的供给者之一,必须履行法定的缴费义务。但是,由于各种原因,很多企业存在逃费和欠费的现象。而如何评估企业补缴社会保险欠费的能力,认真履行稽核、清欠的职能,无疑是摆在各级社会保险经办机构面前的一个实际问题。尽管目前在理论与实践中,都还没有一个较为科学的评估标准,但劳动保障部社会保险事业管理中心在2000年第43号文中制定的按企业发放在职职工工资的情况衡量企业缴费能力的评估标准,不失为一种可行的办法。而本文将从企业财务管理的角度对社会保险欠费补缴能力的评估进行讨论。为此,在去年被曝光的16家欠费千万元以上企业中,我们选择了邢台冶金机械轧辊集团有限公司、吉林纸业股份有限公司、襄阳汽车轴承股份有限公司、湖北化纤厂和西北轴承集团有限公司这五家上市公司的有关财务报表进行查阅并进行了评估。
The social insurance fund is an important material basis for the smooth operation of the social insurance system. As one of the suppliers of social insurance funds, enterprises must fulfill their statutory payment obligations. However, due to various reasons, many companies have the phenomenon of evasion and arrears. How to assess the ability of enterprises to make up for social insurance arrears and conscientiously perform auditing and clearing functions is undoubtedly a practical problem placed by social insurance agencies at all levels. Although there is currently no scientifically-evaluated standard in both theory and practice, the Social Security Management Center of the Ministry of Labor and Social Security stipulated in the 43rd article of the year 2000 the assessment of the company’s contribution ability according to the status of the wages paid by the employees. Standards are a viable alternative. This article will discuss the evaluation of social insurance arrearage payment ability from the perspective of corporate financial management. To this end, of the 16 companies that had been exposed to over 10 million yuan last year, we chose Xingtai Metallurgical Machinery Roll Group Co., Ltd., Jilin Paper Co., Ltd., Liyang Automotive Bearing Co., Ltd., Hubei Chemical Fiber Plant, and Northwest Bearing. The relevant financial statements of the five listed companies of the Group Co., Ltd. were reviewed and evaluated.