丹东市城镇居民养老保险给付水平研究

发布时间：2018-03-10 19:24

本文选题：城镇居民养老保险　切入点：基础养老金　出处：《辽宁大学》2013年硕士论文　论文类型：学位论文

【摘要】：城镇居民社会养老保险采取基础养老金与个人账户相结合模式，保障城镇居民养老需求，将不符合城镇职工养老保险及其他社会养老保险参保条件的群体纳入保障范围之中，成为城镇养老保险体系的重要组成部分，也为城乡养老保险统筹发展奠定了制度基础。城镇居民养老保险这种养老保障功能的发挥是建立在基础养老金和个人账户养老金给付达到适度水平基础上的，基础养老金和个人账户养老金给付水平不足将难以保障城镇居民老年人口基本养老需求，如何建立以适度水平为目标的养老保险动态调整机制是城镇居民养老保险能否实现持续发展的关键。本文研究的核心内容是：在明确城镇居民养老保险对象及运行机制的基础上，对丹东市城居保基础养老金和个人账户给付水平进行测算，并且进行适度性检验，探索建立基础养老金动态调整机制，完善个人账户缴费机制及城居保配套管理服务体制，确保城镇居民养老保险能够发挥保障老年人口基本养老需求的重要功能。本文除绪论外分为四章，具体内容如下：第一章主要介绍了有关城镇居民养老保险的相关概念及理论分析，对城镇居民养老保险有了初步的了解和认识。第二章是对丹东市城镇居民养老保险运行现状进行具体分析，主要包括：制度对象范围、基金筹集模式、给付情况以及存在的问题，为研究基础养老金和个人账户给付水平奠定基础。第三章是本文的核心，首先对基础养老金现行给付水平及其适度性进行分析，并在此基础上建立基础养老金动态调整机制，选择合意调整模式；其次对个人账户养老金给付计算模型进行界定，分析现行个人账户养老金水平及其适度性；再次，对丹东市城镇居民养老保险整体水平进行分析。第四章是针对丹东市城镇居民养老保险基础养老金和个人账户运行中存在的问题，提出改善的具体对策。
[Abstract]:The social endowment insurance of urban residents adopts the mode of combining basic pension with individual account to ensure the pension demand of urban residents, and bring into the scope of security the groups that do not meet the conditions of urban workers' pension insurance and other social endowment insurance. Become an important part of the urban old-age insurance system, It has also laid the institutional foundation for the overall development of urban and rural old-age insurance. The function of old-age insurance for urban residents is based on a moderate level of basic pension and individual account pension payments. The inadequate level of basic pension and individual account pension payments will make it difficult to ensure the basic old-age needs of the elderly population in urban areas. How to establish the dynamic adjustment mechanism of endowment insurance with the goal of moderate level is the key to the sustainable development of urban residents' endowment insurance. The core content of this paper is: on the basis of defining the object and operation mechanism of urban residents' old-age insurance, the author calculates the basic pension and individual account payment level of Dandong City, and tests the appropriateness of the pension. This paper explores the establishment of the dynamic adjustment mechanism of basic pension, the perfection of individual account payment mechanism and the supporting management service system of urban housing insurance, so as to ensure that the old-age insurance of urban residents can play an important role in protecting the basic old-age needs of the elderly population. In addition to the introduction, this paper is divided into four chapters, the specific content is as follows:. The first chapter mainly introduces the related concepts and theoretical analysis of urban residents' old-age insurance, and has a preliminary understanding and understanding of urban residents' old-age insurance. The second chapter is a specific analysis of the operation of Dandong urban residents pension insurance, including: the scope of the system, fund raising mode, payment situation and existing problems, Lay the foundation for studying the basic pension and individual account payment level. The third chapter is the core of this paper. Firstly, it analyzes the current pension payment level and its appropriateness, and then establishes the dynamic adjustment mechanism of basic pension and chooses the suitable adjustment mode. Secondly, define the calculation model of personal account pension payment, analyze the current level of personal account pension and its appropriateness; thirdly, analyze the overall level of urban residents pension insurance in Dandong. Chapter 4th is aimed at the problems existing in the operation of basic pension and personal account of urban residents in Dandong, and puts forward concrete countermeasures for improvement.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67

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