企业缴费率对城镇职工基本养老保险基金收支平衡的影响

发布时间：2018-02-16 09:52

本文关键词： 企业缴费率城镇职工基本养老保险基金影响　出处：《华中师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：城镇职工基本养老保险制度在为劳动者的老年生活提供基本保障、为社会经济生活起到重要保护作用的同时,也存在很多问题,其中最棘手也是最紧迫的当属基金收支不平衡问题。企业缴费率是计算养老保险基金收入时一项固定而又极其重要的指标,它不仅直接影响养老保险基金收入的多少,还会作为一项生产成本对企业的生产经营活动产生影响。因此,从企业缴费率角度研究城镇职工基本养老保险基金收支平衡问题具有重要的理论和现实意义。本文主要分为以下几个部分：绪论介绍了本文的研究背景和研究意义,分析国内外研究现状,阐述本文的研究内容、研究方法、创新之处和不足之处,为后面的研究做好铺垫。第一章为我国城镇职工基本养老保险制度改革与企业缴费率概述。介绍了我国城镇职工基本养老保险制度的改革历程与现状,和城镇职工基本养老保险制度中企业缴费率的设置及调整情况。第二章为国外养老保险中企业缴费状况。介绍了国外养老保险制度中企业缴费情况,进行中外养老保险中企业缴费率的国际比较研究。第三章为企业缴费率影响我国城镇职工基本养老保险基金收支平衡的路径。从缴费基数、制度覆盖率、制度征缴率三个角度探讨企业缴费率影响我国城镇职工基本养老保险基金收支平衡的途径。第四章为企业缴费率影响城镇职工基本养老保险基金收支平衡的实证分析。在相关假设条件下,运用保险精算的方法,在考虑人口、工资、费率等因素的基础上,对城镇职工基本养老保险制度的社会统筹基金和个人账户基金进行收支预测。并模拟不同的场景,研究不同企业缴费率对城镇职工基本养老保险基金收支平衡的影响。第五章为政策建议。根据中国养老保险制度中企业缴费的基本情况、结合国外养老保险制度中企业缴费情况、参考不同模拟场景之下城镇职工基本养老保险基金收支预测结果,对城镇职工基本养老保险基金收支平衡问题提出相关政策建议。最后为结束语。对本文的研究内容进行总结,得出本文的研究结论。
[Abstract]:The basic old-age insurance system for urban workers not only provides basic protection for the elderly workers and plays an important role in protecting social and economic life, but also has many problems. The most difficult and urgent problem is the imbalance of the income and expenditure of the fund. The enterprise contribution rate is a fixed and extremely important index in calculating the income of the pension insurance fund. It not only directly affects the income of the pension insurance fund, but also affects the income of the pension insurance fund. Therefore, it is of great theoretical and practical significance to study the balance of income and expenditure of urban workers' basic pension insurance fund from the point of view of enterprise contribution rate. This paper is divided into the following parts: the introduction introduces the research background and significance of this paper, analyzes the current research situation at home and abroad, describes the research content, research methods, innovations and shortcomings, The first chapter is an overview of the reform of the basic old-age insurance system for urban workers in China and the enterprise contribution rate, and introduces the reform process and current situation of the basic old-age insurance system for urban workers in China. And the establishment and adjustment of enterprise contribution rates in the basic old-age insurance system for urban workers. Chapter two is the status of enterprise contributions in foreign pension insurance. The third chapter is the path that the enterprise contribution rate affects the balance of income and expenditure of the basic pension insurance fund for urban workers in China. This paper discusses the ways that the enterprise contribution rate affects the balance of income and expenditure of the basic pension insurance fund for urban workers in China from three angles. Chapter 4th: an empirical study on the effect of the contribution rate on the income and expenditure balance of the basic old-age insurance fund for urban workers. Analysis. Under the relevant assumptions, Based on the consideration of population, salary, rate and other factors, the income and expenditure of the basic old-age insurance system of urban workers and the individual account fund are forecasted by the method of actuarial insurance, and different scenarios are simulated. This paper studies the effect of different enterprise contribution rates on the balance of income and expenditure of urban workers' basic pension insurance fund. Chapter 5th is the policy suggestion. According to the basic situation of enterprise contribution in China's endowment insurance system, Combined with the situation of enterprise contributions in the foreign pension insurance system, and referring to the forecast results of the income and expenditure of the basic pension insurance fund for urban workers under different simulation scenarios, This paper puts forward some policy suggestions on the balance of income and expenditure of the basic old-age insurance fund for urban workers. Finally, it concludes the research contents of this paper and draws the conclusion of this paper.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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