机关事业单位养老保险并轨合意缴费水平的国民财富效应前瞻性分析

发布时间：2018-01-28 09:40

本文关键词： 机关事业单位养老保险并轨合意缴费水平国民财富效应　出处：《辽宁大学》2017年博士论文　论文类型：学位论文

【摘要】：随着机关事业单位养老保险制度并轨改革的不断深化,我国养老保险制度由“碎片化”向“大一统”迈出了坚实的一步。养老保障制度担负着国民财富收入再分配的重要职能,财富合理分配的目标是要实现公平与效率的统一,最终目的是能够产生积极的国民财富效应。养老保险缴费作为国民财富初次分配和再分配之间的纽带之一,缴费水平是否合意,从微观角度来看关系到机关事业单位养老保险并轨的顺利推行,从宏观角度来看关系到国民财富的科学合理分配和国民经济体系的良性运行。目前机关事业单位养老保险处在并轨改革的初级阶段,还需要结合顶层设计,逐步完善相关政策。其中,合意缴费水平就是需要研究的重点问题之一,而能否实现积极的国民财富效应正是缴费水平合意性的判定依据和重要目标。机关事业单位并轨改革的动因从中央来看主要是公平性的诉求,从地方上来看主要是可持续的需要。并轨后,统账结合模式在我国养老保险体系中基本成型。随着并轨改革的不断深入,补充养老保险制度将会不断完善。本文从养老保险的宏观功能定位出发,在“大一统”理念的视角下,以基本养老保险制度一致和补充养老保险对应为前提假设,提出机关事业单位并轨养老金合意缴费水平的理论观点,结合养老保险公平性和可持续性的现实目标以及养老保险的微观功能定位,构建并轨养老保险三大账户的合意缴费率模型,确定合意缴费标准,并重点分析机关事业单位养老保险并轨合意缴费水平对国民财富的再分配效应,对公共财政支出的优化效应以及对国民财富的增长效应。为养老金缴费向合意水平调整,实现积极的国民财富效应提供合理依据和相关政策建议。本文通过对养老保险并轨合意缴费水平及其产生的三大国民财富效应进行研究,得出以下结论:积极的国民财富效应是缴费水平合意性的目标;关于合意缴费水平,基础养老金缴费率具有下调空间,个人账户和职业年金缴费具有合意性,但职业年金个人缴费部分处在合意区间的下限。机关事业单位并轨及合意缴费水平能够实现国民财富更合理的再分配,优化公共财政支出水平,促进国民财富的增长。全文章节安排如下:第1章是绪论。主要介绍研究背景及意义、国内外研究综述、研究方法、研究思路以及研究创新与不足。第2章是并轨合意缴费水平的国民财富效应相关理论。重点讨论了国民财富禀赋要素公平分配理论、养老保险合意缴费水平理论、养老保险的收入再分配理论、养老保险的国民财富增长效应理论。各个理论之间层层递进,沿着合意缴费水平的设计理念,合意缴费水平的标准,合意缴费水平产生的国民财富效应为逻辑线路。第3章是并轨缴费的发展历程及合意性的目标。分析并轨双方缴费的发展历程,期间遇到的问题,以及养老保险并轨合意缴费水平的目标。第4章是养老保险并轨合意缴费水平。依据国民财富合理的人口分配格局和养老金精算平衡为原则,对个人账户养老金和基础养老金合意缴费水平进行模型设计和实证分析。依据国民财富在机关事业单位员工与社会相当人员收入分配的公平性和效率性为原则,对职业年金合意缴费水平进行模型设计和实证分析。第5章是并轨合意缴费水平的国民财富再分配效应。本章从国民财富再分配更加注重公平的视角出发,从两个维度展开分析:一是在保证当前养老金待遇水平不变或不过分降低的前提下,通过并轨及合意的缴费水平来扩大养老保险收入再分配调节的广度。二是缩小不同收入群体、不同就业性质之间的收入差距,从而提高养老保险收入再分配调节的深度。第6章是并轨合意缴费水平的财政支出优化效应。结合当前财政支出压力,通过三阶(不并轨、并轨、并轨合意缴费水平)情形下的财政支出实证测算,从当前和长远两个角度分析并轨合意缴费水平对机关事业单位养老金财政支出的降低水平,分析并轨合意缴费水平为财政支出结构的优化提供的操作空间。第7章是并轨合意缴费水平对国民财富的增长效应。依据古典经济增长理论结合当前供给侧改革降成本的需求,从现收现付制和基金制养老金的性质出发,分析养老保险并轨合意缴费水平对国民经济的增长效应。寻求养老保险经济负担压力向积极经济拉力良性转化的有效途径。第8章是结论和政策建议。结合全文研究的基本结论,提出积极深化养老保险并轨改革,适时适度向合意缴费水平调整,推动养老保险全国统筹的实现,健全养老保险缴费减免机制,优化养老保险公共财政的支出结构,拓展筹资渠道,实现基金的保值增值等政策建议。
[Abstract]:With the deepening of the reform of insurance institutions endowment insurance system, the old-age insurance system of our country by the "fragmentation" to "unity" has taken a solid step forward. The old-age security system plays an important role in national wealth redistribution of income, the reasonable distribution of wealth target is to achieve the unity of fairness and efficiency, the ultimate goal is able to generate positive wealth effect. The national pension insurance payment as one of the link between the initial distribution and redistribution of national wealth, the payment level is desirable, from the micro perspective in relation to the authorities and institutions with the pension insurance system and the smooth implementation of the benign operation related to the scientific and rational allocation of national wealth and economic system from a macro perspective at present. The pension insurance institutions in the primary stage of the merger reform, but also requires a combination of top-level design, improve gradually Policy. Among them, one of the key problems that need to study the desired level of payment, and can realize the positive effect of national wealth is the desirability of the payment level judgment and an important goal. The merger motivation reform organizations and institutions from the central point of view is the fairness of the appeal, from the local point of view is sustainable. After the merger, Tongzhang combination mode in forming the basic endowment insurance system in our country. With the deepening of the reform of insurance, supplementary pension insurance system will be perfected. From the macro function of endowment insurance, in the "unified" concept from the perspective of the basic old-age insurance system and supplementary pension insurance for the corresponding premise the theory hypothesis, the merger of the organs and Institutions Pension agreement payment level, combined with the practical goal of endowment insurance fairness and sustainability and support The micro function of the old insurance agreement, payment rate model of pension insurance merger of three accounts, determine the desired payment standard, and focuses on the analysis of the effect of organs and institutions endowment insurance system agreement payment level of national wealth redistribution, to optimize the effect of public expenditure and the growth of national wealth for the pension payment to the effect. The desired level of adjustment, to achieve national positive wealth effect provides reasonable basis and related policy suggestions. This paper to study the merger of pension insurance agreement and the payment level three national wealth effect, draw the following conclusions: the positive wealth effect is the contribution level of the desirability of the target; about the appropriate payment level, the basic pension payment the rate has reduced space, personal accounts and occupation pension contribution has desirable, but the occupation pension personal contributions in place The lower limit of Italy interval. The redistribution of the merger of the organs and institutions and acceptable payment level to achieve national wealth more reasonable, to optimize the public expenditure level, promote the growth of national wealth. The thesis is arranged as follows: the first chapter is the introduction. It mainly introduces the research background and significance, research review, research methods at home and abroad, research ideas and research innovation and shortcomings. The second chapter is the theory of national wealth effect merger payment level. Agreement focuses on national wealth factor endowment theory of distributive justice, endowment insurance agreement payment level theory, the theory of income redistribution of pension insurance, endowment insurance, the growth of national wealth effect theory. The theory between the layers, along the design concept of payment level agreement the agreement, payment standard, national wealth effect agreement payment level generated for the logic circuit. The third chapter is the system of payment The development course and the desirability of the target. Analysis of the development of the merger of both sides pay, the problems encountered during the target, and the merger of pension insurance agreement payment level. The fourth chapter is the merger of pension insurance agreement payment level. According to national wealth and reasonable population distribution pattern and pension actuarial balance principle, analysis model and design empirical research on pensions and personal accounts of basic pension payment level agreement. According to national wealth in the organs and institutions of staff and social personnel income distribution fairness and efficiency principle, analysis model design and Empirical of occupation pension payment level agreement. The fifth chapter is the redistribution of national wealth effect payment level. The merger agreement chapter the redistribution of national wealth to pay more attention to fairness perspective, from two aspects: one is the analysis to ensure that the current level of pension benefits The premise of constant or not too lower under the payment level and through merger agreement to expand pension income distribution. Two is to narrow the breadth of different income groups, the income gap between different employment nature, so as to improve the pension income redistribution adjustment depth. The sixth chapter is the optimization effect of fiscal expenditure merger agreement payment level. Combined with the current fiscal expenditure pressure, by the three order (not the merger, merger, merger agreement payment level) estimates of fiscal expenditure empirical case analysis, merger agreement payment level of the organs and institutions of the pension expenditure reduction level from the two angles of current and long-term, the merger agreement for payment level analysis to optimize the structure of fiscal expenditure to provide the operation of space. The seventh chapter is the payment level of merger agreement growth of national wealth effect. According to the classical theory of economic growth with the current supply Reducing the cost of demand side reforms, starting from the nature of the PAYG system and the pension fund system, analysis of the growth of the pension insurance system agreement payment level of the national economy. The economic burden of endowment insurance for the effect of pressure to the effective way of positive economic tension benign transformation. The eighth chapter is the conclusion and policy recommendations combined with the basic conclusions of the dissertation. The pension insurance system, deepen the reform, timely and appropriate to the desired level of payment adjustment, promote the implementation of the national old-age insurance, improve the pension insurance payment relief mechanism, to optimize the expenditure structure of endowment insurance of public finance, expand financing channels, increase the value of the fund and other policy recommendations.

【学位授予单位】：辽宁大学
【学位级别】：博士
【学位授予年份】：2017
【分类号】：F842.67

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