山西省城镇企业职工基本养老保险缴费负担问题研究

发布时间：2018-01-06 04:04

本文关键词：山西省城镇企业职工基本养老保险缴费负担问题研究　出处：《山西财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国城镇企业职工基本养老保险制度在长时间的运行与发展中,逐步形成了多层次、统筹账户和个人账户相结合的具有中国特色的养老保险制度框架。其中,企业和职工个人的养老保险缴费是养老保险基金的主要来源,养老保险缴费率作为重要的调整参数,它的高低直接决定了企业与个人的养老保险缴费负担。近几年,随着经济结构调整力度加大,以煤炭和钢铁为支柱产业的山西省在产能过剩的经济形势下,面临着更加严峻的挑战。尽管人力资源和社会保障部与财政部下发的通知文件中指出:从2016年5月1日起阶段性降低企业的养老保险缴费率,但目前规定的20%的缴费率依旧很高,导致企业在激烈的市场竞争中利润比重不断下降,制约了企业的发展。而随着经济的发展,职工个人的收入水平不断提高,为了实现企业和职工个人两者的福利改进,应根据双方的养老保险缴费负担能力,合理调整企业和个人的养老保险缴费率,以实现福利最大化和更好促进经济的发展。所以,分别研究山西省城镇基本养老保险企业和个人的缴费负担能力,特别是运用定量分析的方法通过测算来提出相应的对策与思路具有重要的现实意义。本文从实际问题出发,以马斯洛需求层次理论、生命周期假说理论和公平负担理论为基础,选取山西省城镇企业职工养老保险缴费负担为实证研究对象,运用定量的方法阐述了山西省城镇企业职工养老保险缴费负担的现状,并指出了企业和职工个人缴费负担的主要影响因素。同时,利用统计软件进行回归分析,测算出了山西省城镇企业和职工个人养老保险缴费的上限和适度水平,分析发现目前企业的养老保险缴费负担较重,阻碍了企业的转型与发展;而职工的缴费负担在可以承受的范围内,并有可提升空间。最后,通过对山西省城镇企业职工养老保险缴费负担的探讨,提出了可行性对策建议,如适当降低企业缴费负担比例,合理提高养老保险个人缴费率,加大政府财政补贴力度,调动养老保险缴费积极性,加强养老保险基金运营与管理等,以期为政府等有关部门的决策和其他省份城镇基本养老保险缴费负担问题研究提供参考借鉴。
[Abstract]:In the long run and development of the basic old-age insurance system of urban enterprises in our country, it has gradually formed a framework of pension insurance system with Chinese characteristics, which is a combination of multi-level, unified account and individual account. Enterprise and worker individual endowment insurance contribution is the main source of endowment insurance fund, endowment insurance contribution rate is an important adjustment parameter. In recent years, with the increase of economic structure adjustment, Shanxi Province, with coal and steel as the pillar industry, is in the economic situation of overcapacity. The challenge is even more severe, although a circular issued by the Ministry of Human Resources and Social Security and the Ministry of Finance notes that the premium rates for pension insurance will be reduced in phases from May 1st 2016. But at present, the contribution rate of 20% is still very high, which leads to the decline of profit proportion in the fierce market competition, which restricts the development of enterprises, and with the development of the economy. The income level of individual worker is rising ceaselessly, in order to realize the welfare improvement of enterprise and worker individual, should adjust the endowment insurance contribution rate of enterprise and individual reasonably according to both sides' endowment insurance contribution burden ability. In order to achieve the maximum welfare and better promote economic development. Therefore, the basic pension insurance enterprises and individuals in Shanxi Province are studied. In particular, it is of great practical significance to use quantitative analysis method to put forward the corresponding countermeasures and train of thought. This paper starts from the practical problems and uses Maslow's hierarchy of demand theory. On the basis of life cycle hypothesis and fair burden theory, this paper selects the contribution burden of urban enterprise workers' endowment insurance in Shanxi Province as the empirical research object. Using quantitative method, this paper expounds the current situation of endowment insurance contribution burden of urban enterprises in Shanxi province, and points out the main influencing factors of enterprise and worker's individual payment burden. At the same time, the regression analysis is carried out by using statistical software. This paper calculates the upper limit and appropriate level of individual endowment insurance contributions for urban enterprises and workers in Shanxi Province, and finds out that the burden of endowment insurance contributions is heavy at present, which hinders the transformation and development of enterprises. And the burden of payment of workers can be borne within the scope, and there is room for improvement. Finally, through the exploration of the burden of payment of pension insurance of urban enterprises in Shanxi Province, the feasible countermeasures and suggestions are put forward. Such as the appropriate reduction of the proportion of enterprise payment burden, reasonable increase of individual contribution rates of pension insurance, increase the intensity of government financial subsidies, mobilize the enthusiasm of pension insurance contributions, strengthen the operation and management of pension insurance funds, and so on. In order to provide a reference for the government and other relevant departments to make decisions and other provinces and cities basic old-age insurance contribution burden research.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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