城镇职工基本养老保险扩大覆盖面的难点探究——基于灵活就业者缴费能力生命表的分析

发布时间：2018-03-07 23:11

本文选题：灵活就业者　切入点：缴费基数　出处：《中南财经政法大学学报》2013年05期 　论文类型：期刊论文

【摘要】：在未富先老且灵活就业者已成为我国城镇劳动者主体的现实国情下,尽快完成我国城镇职工基本养老保险向灵活就业者的"全覆盖",既关系着国计民生,又影响建立"更可靠的社会保障"制度目标实现。本文应用人口生命表技术,依据国家1%人口抽样调查中的相关数据,通过建立我国的"灵活就业者缴费能力生命表",进行分年龄的灵活就业者实际缴费能力的客观定量分析发现,现行城镇职工基本养老保险向灵活就业者"扩面难"的根本原因是制度参数设定不适应灵活就业者现实缴费能力,并针对性地提出适度降低灵活就业者缴费基数下限标准,适度延长灵活就业者缴费年限等促进扩面工作的措施建议。
[Abstract]:Under the reality that the old and flexible workers have become the main body of the urban laborer in our country before they become rich, the "full coverage" of the basic old-age insurance for the urban workers to the flexible employment workers will be completed as soon as possible, which is related to the national economy and the people's livelihood. It also affects the realization of the goal of establishing a "more reliable social security" system. This paper applies the technology of population life table, according to the relevant data in the national sample survey of 1% population, Through the establishment of our country's "Life Table of flexible Employment's ability to pay fees", the objective quantitative analysis of the actual contribution ability of aged-flexible employed persons is carried out. The fundamental reason why the current basic old-age insurance for urban workers is difficult to expand to the flexible employment is that the system parameters are not suitable for the flexible employees' actual payment ability, and the appropriate lower limit standard of reducing the minimum cost base of flexible employment is put forward. Appropriate extension of flexible employment payment years and other measures to promote the work of expansion measures.
【作者单位】：中南财经政法大学武汉学院工商管理系;
【分类号】：F842.6;D669.6

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