FORMATION AND DEVELOPMENT OF CORPORATE ENTREPRENEURIAL ENVIRONMENT

Abstract

Social expenses of the enterprises in Russia is a stumbling-block of the interests of the state, employers and employees. In the article the state of settlements of the domestic enterprises with off-budget funds in the field of obligatory social payments is estimated, the problems concerning illegal decrease in social burden by separate organizations are revealed, and measures on financial optimization of settlements with the state social funds are suggested for employers. The author recommends the organizations to plan directions and the scale of financial and economic activity competently to use operating preferences (deferred rate on mandatory insurance contribution). The important suggestion is introduction of progressive methods of cost keeping in the sphere of employees payment and obligatory insurance deductions. Reservation (formation of reserves for payment of firm personnel holiday) is one of such methods. The author pointed the problem of insignificant scales of voluntary social security of organizations employees and recommended to introduce changes to tax laws at the state level - to increase or cancel limits on voluntary medical insurance and non-state pension system. The suggested actions can be introduced on micro-and macro-levels in order to increase social security of the workers of the Russian enterprises