我国城镇职工养老保险制度的再分配分析

发布时间：2018-03-27 11:11

本文选题：养老保险制度　切入点：三级指标体系　出处：《华中师范大学》2014年硕士论文

【摘要】：收入分配问题一直是全体社会成员与我国政府共同关注的重要社会问题,并且我国城镇职工养老保险制度的再分配问题成为社会保障制度的核心话题之一,该制度究竟是否具备收入再分配的功能成为学者们普遍关注的焦点。在我国当前收入差距扩大以及全面建设社会保障制度的大背景下,研究我国城镇职工养老保险制度是否具备制度建立之初的再分配作用就具有了时代价值。本文运用了养老金计算公式与国家统计局公布的相关数据对该制度产生的再分配在广度、深度、效应这三个层面上进行了分析与测算,试图通过建立一个三级指标体系从这三个方面来衡量该制度的再分配作用。具体来说,本文主要分为以下五个部分：第一部分是导论,该部分首先是阐述了本篇论文的选题背景与研究意义,然后对本篇论文有关的研究成果进行了梳理与总结,最后形成了本篇论文的文献综述；第二部分是理论分析部分,主要是对养老保险制度的现收现付制与基金积累制两种财务运行模式的再分配功能进行了理论上的分析；第三部分是整篇论文的基础,该部分根据衡量再分配作用相应的指标体系建立起了衡量我国城镇职工养老保险制度的再分配作用的三级指标体系,并阐述了每一级指标的分析思路、衡量标准以及具体的数据来源；第四部分是我国城镇职工养老保险制度的再分配作用的具体分析与测算,是本文的核心部分,该部分主要是根据第三部分建立的指标体系,将搜集到的数据,带入第三部分设定的具体公式对指标进行分析与测算,并对其做相应的分析,以得出相关的结论；第五部分是总结前文的分析与测算得出的结论,并根据所获得的结论为我国城镇职工养老保险制度的改革提供可供借鉴的建议。
[Abstract]:The problem of income distribution has always been an important social problem that all members of the society and our government have paid attention to, and the redistribution of the old-age insurance system for urban workers has become one of the core topics of the social security system. Whether the system has the function of income redistribution has become the focus of attention of scholars. Under the background of the widening income gap and the comprehensive construction of social security system in China, It is of great value to study whether the endowment insurance system of urban workers in China has the function of redistribution at the beginning of the establishment of the system. This paper uses the pension calculation formula and the relevant data published by the National Bureau of Statistics to analyze and calculate the redistribution of the system at three levels: breadth, depth and effect. This article is divided into the following five parts: the first part is the introduction. This part firstly expounds the background and significance of this thesis, then combs and summarizes the related research results, finally forms the literature review of this paper; the second part is the theoretical analysis part. This paper mainly analyzes the redistributive function of the two financial operating modes of the old-age insurance system, the pay-as-you-go system and the fund accumulation system. The third part is the basis of the whole paper. In this part, according to the corresponding index system to measure the redistribution function, the three-level index system is established to measure the redistribution function of the urban workers' old-age insurance system in China, and the analysis thinking of each level index is expounded. The fourth part is the specific analysis and calculation of the redistribution function of the urban workers' pension insurance system in China, which is the core part of this paper, which is mainly based on the index system established in the third part. The data collected will be brought into the concrete formula set in the third part to analyze and calculate the index, and the corresponding analysis will be made in order to draw the relevant conclusions. The fifth part is to summarize the conclusions of the above analysis and calculation. According to the conclusions obtained, some suggestions are provided for the reform of the old-age insurance system for urban workers in China.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

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