Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insur...Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.展开更多
To stimulate economic growth,the Chinese government implemented three consecutive policies between 2016 and 2019 to reduce the corporate endowment insurance contribution ratio(CEICR),the highest payment item for Chine...To stimulate economic growth,the Chinese government implemented three consecutive policies between 2016 and 2019 to reduce the corporate endowment insurance contribution ratio(CEICR),the highest payment item for Chinese companies.Using China's CEICR reduction policies as a quasi-natural experiment,this paper evaluates the impact of corporate payment burden reduction on employee wages.Generally,reducing CEICR appears to prompt companies to increase employee wages.Corporate cash flow is a possible channel of influence.Moreover,the positive effect is found to be more pronounced in companies that are more labor intensive,performing better in labor payment compliance,and located in regions with higher pressure for elderly care.This paper offers evidence in favor of implementing CEICR reduction policies from the perspective of improving the well-being of employees.展开更多
文摘Pension insurance is a vital component of China's social security system,ensuring the welfare of the general publie.This study centers on the revenue and expenses of City S's urban employee basic pension insurance fund.It introduces and analyzes the fund's accounting status from four key perspectives:fund raising.expenditure,financial statement system,and accounting information disclosure.The research identifes existing problems in City S's accounting system and conducts in-depth research on these issues.Furthermore,an empirical analysis is conducted on the management of the pension insurance fund.Through this empirical study,the paper aims to offer insights and recommendations for promoting stable and healthy development measures for City S'8 urban employee basic pension insurance fund.
基金grateful to anonymous referees for their very helpful comments and suggestions,which significantly improved the paper.
文摘To stimulate economic growth,the Chinese government implemented three consecutive policies between 2016 and 2019 to reduce the corporate endowment insurance contribution ratio(CEICR),the highest payment item for Chinese companies.Using China's CEICR reduction policies as a quasi-natural experiment,this paper evaluates the impact of corporate payment burden reduction on employee wages.Generally,reducing CEICR appears to prompt companies to increase employee wages.Corporate cash flow is a possible channel of influence.Moreover,the positive effect is found to be more pronounced in companies that are more labor intensive,performing better in labor payment compliance,and located in regions with higher pressure for elderly care.This paper offers evidence in favor of implementing CEICR reduction policies from the perspective of improving the well-being of employees.
