دانلود مقاله ISI انگلیسی شماره 7002
عنوان فارسی مقاله

کاهش ریسک در مدیریت مهندسی برای مجموعه ای از بیمه های تامین اجتماعی از طریق مهندسی مالی و امتیاز های اخلاقی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
7002 2011 8 صفحه PDF سفارش دهید 4180 کلمه
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Reducing Risks In Engineering Management For The Collection Of Social Security Premiums Through Financial Engineering And From Ethical Points
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Systems Engineering Procedia, Volume 2, 2011, Pages 77–84

کلمات کلیدی
- صندوق تامین اجتماعی - مجموعه ای از حق بیمه تامین اجتماعی - رهبری اخلاق - مدیریت مهندسی ریسک - مهندسی مالی -
پیش نمایش مقاله
پیش نمایش مقاله کاهش ریسک در مدیریت مهندسی برای مجموعه ای از بیمه های تامین اجتماعی از طریق مهندسی مالی و امتیاز های اخلاقی

چکیده انگلیسی

The principal element for the existence and development of a social security system is the collection of enterprise social security premiums that have to be paid promptly and in full amounts. To assure a sound social security system, it is paramount to have in place an aggregated management and coordination from the government. Although the ratio of Chinese social security premiums collected is now undeniably higher as compared to a few years back, arrearages are still abundant. In fact, there are still many provinces that encounter deficits in their social security fund. As a matter of fact, the collection system of Chinese social security has jeopardized the Chinese regional legal administration and causing long term liabilities in the administrative engineering management. In hope of establishing a permanent and low risk mechanism to reduce the cost of risk engineering management through heightening ethical government leadership and regulating collection policies thus raising the rate of social security premium collection, the behavior pattern of arrearages and evasion of payments by enterprises and the current management objectives, policies, methodologies and mechanisms set by the administrative government are analyzed by means of informationization and, by employing financial engineering, a viable social security collection system is devised.

مقدمه انگلیسی

The principal element for the existence and development of a social security system is the collection of enterprise social security premiums that have to be paid promptly and in full amounts. To assure a sound social security system, it is paramount to have in place an aggregated management and coordination from the government. Although the ratio of Chinese social security premiums collected is now undeniably higher as compared to a few years back, arrearages are still abundant. In fact, there are still many provinces that encounter deficits in their social security fund. From 1998 to 2006, the annual arrearages of the national enterprise endowment insurance were shown at RMB 28.6 billion, RMB 35.8 billion, RMB 44 billion, RMB 43.1 billion, RMB 42.8 billion, RMB 43.2 billion, and RMB 43.6 billion accordingly. In 2006, the national social security department resolved a total of RMB 20.398 billion from (RMB 20.222 billion in back premiums and writing off RMB 0.175 billion). 573 thousand enterprises were still in back payment and there was a fresh amount of uncollected premiums amounting to RMB 20.919 billion. Arrearages had become a trend that continued to increase in conjunction with fresh arrearages generated while the old ones were still being resolved. [1] In addition, as a result of substandard management of the social security fund that contributes to a generally chaotic coordination, the capital investment made by the government according to “Two Assurances” increased and the amount set aside by the government to subsidize the social security fund accrues. Take for example the 2001-2010 Labor and Social Security Business Development Statistical Bulletin (Table 1: default data are fuzzy statistics), although the amount of premiums collected for basic endowment insurance fund were on the rise, nevertheless, the government still made perpetual bail outs and this situation had become an increasing trend. For 9 years, from 2001-2009, financial subsidies were up to 14.3% of the entire social security fund. Even with the increasing numbers of insured employees, the state of endowment fund continues show persistent fluctuations. The mentality is that as the government will offset any discrepancies in the social security fund, “inertia” has become a widespread disease within the regional government administration.

نتیجه گیری انگلیسی

States of business operation should be reflected on the balance sheet, coefficient of stability of cash flow and profitability and market valuation.. The balance sheet is the most direct medium to reflect states of business operation, from which the liquidity ratio and quick ratio are two most important resources. Quick ratio is also known as the "Acid Test Ratio" because it is often used to estimate a company's general liquidity [8]. Since those two ratios show the short-term debt paying ability and monetary debt paying ability, it is rational that they should be input into information base as necessary assessment information. Coefficient of stability of cash flow is related with the core of enterprise operation. Generally, “net increase on cash and cash equivalent” can fully reflect the cash flow situation of enterprises. After statistical work on these data, government can identify enterprises which are capable of paying overdue premium, involved in fanatical distress, or temporarily encountered with problems due to investment and financing activities. Profitability of enterprises reflects the states of business operation, and directly determines the payment capacity of enterprises. If, for a long period of time , an enterprise are in profitable state but still in arrears, the enterprise should be suspected to be involved in malicious arrearage; if an enterprise run in red for a long period of time without any profit potential basically and only can meet liabilities through bankruptcy liquidation, we will asset it’s payment coefficient and determine the amount of social security premium that it should pay according to the actual financial situation; if the arrearage of an enterprise is due to temporary factors and the enterprise has a certain profit potential, we should give a certain repayment period to reduce debt burden for the enterprise to help it to turnaround. Market valuation answers the question: “what payment would financial markets require for taking on the responsibility of paying Social Security benefits?” A market price for Social Security obligations would provide important information to households, governments, private pension plans, other market participants, and administrators of Social Security [9].

خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.