增进城镇职工养老保险公平性研究

发布时间：2018-03-14 12:48

本文选题：养老保险　切入点：城镇职工养老保险　出处：《广西医科大学》2017年硕士论文　论文类型：学位论文

【摘要】：目的:十八届五中全会提出“建立更加公平更可持续的社会保障制度,实施全民参保计划,实现职工基础养老金全国统筹,划转部分国有资本充实社保基金……”在我国经济、社会发展新时期,建立公平的养老保险制度具有重要的时代意义。然而,由于种种原因,养老保险制度的公平性在实践中依然存在不少问题,有的问题甚至愈显突出。养老保险不公平在一定程度上背离了制度设计的初衷,影响社会的和谐稳定,社会各界对我国养老保险公平问题关注程度越来越高。在此背景下,本文全面分析我国城镇职工养老保险的公平现状,深入分析问题产生的原因,并提出了相应的对策,以期为我国城镇职工养老保险的公平性改革提供参考。方法:通过定性研究,用大量的价值判断去理解养老保险公平的含义,继而进一步分析发现我国城镇职工养老保险制度中存在的公平性问题;通过定量研究,运用大量的官方统计数据并选用相关指标来分析研究制度存在的公平性问题;通过比较研究,比较分析了机关事业单位与企业之间、不同地区之间、正规与非正规就业人员之间、企业不同行业之间的养老保险差异,以探究发现我国城镇职工养老保险制度存在的不公平问题。结果:(1)养老金并轨后机关事业单位与企业之间差异显著。并轨后机关事业单位在年金保障力度和养老保险覆盖率方面依然要高于企业,存在并轨不彻底的风险。(2)不同地区之间差异显著。地区间的养老负担存在较大的差异,养老负担较轻的主要是东部发达地区,而负担较重的主要是经济欠发达地区和老工业基地;地区间的养老金充足率存在较大的差异,养老金充足率呈现西部中部东北东部的态势,呈现出与我国区域经济发展格局相反的状况。同样,地区间的养老保险覆盖率也存在较大的差异。(3)正规与非正规就业人员之间差异显著。当前,收入普遍较低的非正规就业人员其缴费负担要远高于正规就业人员,而其所享有的养老保险待遇却低于正规就业人员;非正规就业人员的养老保险参保率也要远低于正规就业人员。(4)企业不同行业之间养老金待遇差异显著。各行业的养老金待遇差距十分明显,养老金待遇水平较高的多为通信、金融等垄断性行业,养老金收入较低的则为技术要求低、进入门槛低的行业。结论和建议:通过分析发现,我国的城镇职工养老保险制度存在较为突出的公平性不足问题。其主要原因是:机关事业单位与企业养老保险制度不衔接,地区经济发展不平衡,灵活就业人员参保积极性不高,企业不同行业经济效益影响。为增进城镇职工养老保险制度的公平性,本文提出以下对策建议:进一步提高对养老保险公平重要性的认识;通过政策上拉近,提高企业年金覆盖率和合理下调职业年金缴费比例来切实解决机关事业单位与企业的不公平问题;通过促进区域经济协调发展和政策上对落后地区的扶持来切实解决地区间的不公平问题;通过提高缴费政策的灵活性,加大政府宣传力度和扩大灵活就业人员就业,提高其收入标准来切实解决灵活就业人员的不公平问题;通过政策引导全方位发展企业以及结构调整提高企业经济效益,对困难企业参保政策照顾和合理下调企业年金缴费上限来切实解决企业行业间的不公平问题;加快推进基本养老保险全国统筹。
[Abstract]:Objective: to put forward in the fifth Plenary Session of the 18th CPC Central Committee "to establish a more equitable and sustainable social security system, the implementation of national insurance plan, achieve the national basic pension co-ordination, transfer of some state-owned capital adequacy of social security fund." in China's economic, social development in the new period, is of great significance to establish a fair pension system. However, due to various reasons the fairness of old-age insurance system, there are still many problems in practice, some problems even more prominent. The endowment insurance unfair to a certain extent deviate from the original intention of the system design, affecting social harmony and stability, the society from all walks of life to our country endowment insurance equity pay more and more attention. Under this background, this paper a comprehensive analysis of the status quo of China's fair pension insurance for urban workers, in-depth analysis of the causes of the problems, and puts forward some corresponding countermeasures, in order to our country Provide reference for fairness reform of pension insurance for urban workers. Methods: through qualitative research, with a lot of value judgment to understand the meaning of endowment insurance system, and further analyze the fairness problem of China's endowment insurance system for urban workers in; through quantitative research, using official statistical data and select the relevant indicators to analysis research of fairness problems existing in the system; through the comparison research, comparative analysis of the institutions and between enterprises, between different regions, between formal and informal employment, pension insurance differences between enterprises of different industries, to explore the existing problems that the old-age insurance system for urban workers in China. Results: (1) the difference between institutions and enterprises after the merger of the pension insurance institutions. Significant coverage in efforts to protect the pension and endowment insurance Is still higher than the enterprise, there is not complete the merger risk. (2) the difference between different regions is significant. There is a big difference between regions of the old-age pension burden, the burden lighter is mainly the eastern region, while the heavy burden is mainly in underdeveloped regions and the old industrial base; there is a big difference between regions the pension adequacy ratio, pension adequacy ratio presents the Western Northeast Central Eastern trend, showing the status and pattern of regional economic development in China the opposite. Similarly, the regional coverage of pension insurance are different. (3) the difference between formal and informal employment significantly. At present, the income is generally low the informal employment of the payment burden is far higher than the formal employment, and pension benefits enjoyed by is lower than that of formal employment; informal employment pension insurance rates are Far below the formal employment. (4) between enterprises in different industries are significantly different. Pension pension gap of each industry is very obvious, the level of pension benefits for higher communication, finance and other monopoly industries, pension income lower for low technical requirements, low barriers to entry of the industry. The conclusion and suggestion: through analysis shows that China's urban workers pension insurance system are lack of fairness is more prominent. The main reason is that the convergence of institutions and corporate pension insurance system, the unbalanced development of regional economy, flexible employment insurance enthusiasm is not high, the economic benefit of enterprises in different industries. In order to enhance the fairness effect of endowment insurance the system of urban workers, this paper put forward the following suggestions: to further improve the pension insurance policy through fair importance; close, improve the enterprise annuity coverage Reasonable occupation rate and reduced annuity payment ratio to effectively solve the problem of unfair institutions and enterprises; by promoting the coordinated development of regional economy and policy on the support to the poor areas to effectively solve the problem of unfair between regions; by increasing the flexibility of the payment policy, increase government propaganda and expand employment and flexible employment. Improve the income standard to effectively solve the problem of unfair flexible employment; through policy guidance for all-round development and structural adjustment of enterprises improve the economic efficiency of enterprises, enterprises in difficulty policy care and reasonable enterprise annuity payment limit down to effectively solve the problem of unfair trade between enterprises; accelerate the basic endowment insurance as a whole.

【学位授予单位】：广西医科大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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