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社会保障制度建设与经济社会发展状况密切相关。在经济全球化条件下,国际市场竞争激烈,资本跨国流动能力增强。在竞争中,资本流向往往与经济增长、就业增加相关。为了吸引与留住资本,以降低社会保险成本为代价,便成为一些企业单位的选择,如:按低于员工的实际收入缴纳社会保险费
The construction of the social security system is closely linked with the economic and social development. Under the conditions of economic globalization, the international market is highly competitive and its ability to transnationally capital flows has been enhanced. In the competition, the capital flow tends to be related to economic growth and employment growth. In order to attract and retain capital, at the expense of reducing social insurance costs, it has become the choice of some enterprises, such as paying social insurance premiums below the actual income of their employees