基于企业缴费能力的城镇职工养老保险降费空间研究

发布时间：2018-03-31 08:05

本文选题：缴费能力　切入点：城镇职工养老保险　出处：《辽宁大学》2017年硕士论文

【摘要】：本文基于我国城镇企业养老保险缴费水平现状分析,结合理论论证、数学模型构建和实证分析,测算了我国城镇企业养老保险缴费能力。其中根据不同所有制和不同地区的差异分别测算了企业养老保险最大缴费能力。结果显示我国现行制度缴费率高于企业最大缴费能力。然后,在企业最大缴费能力测算结果基础上,将各所有制企业中缴费能力最低和最高的缴费能力值,分别作为城镇职工养老保险降费空间上下限的测算基础,结合现行制度缴费率,构建了城镇职工养老保险降费空间模型。在关于降费空间的实证分析中,通过对各地区赋以权数,计算出了经过地区差异调整的各所有制企业最大缴费能力,其中国有控股企业、集体企业、私营企业和外资企业的最大缴费能力分别为17.91%、17.85%、18.11%和19.15%,从而将集体企业和外资企业的最大缴费能力代入降费空间模型,测算出我国城镇职工养老保险降费空间。其次,根据现实政策参考的需要,将降费空间结果进行取整处理,得到城镇职工养老保险降费空间为[1%,3%]。再次,文章根据降费空间上下限以及现行制度缴费率进行了养老保险基金收支平衡预测,通过比较,发现按降费空间上限实施高降费,将使养老保险基金收支缺口比现实情况提前五年出现。最后,文章提出了实施降费的路径选择,其中降费路径的选择要依据制度缴费率向企业缴费能力收敛、确保养老基金收支平衡和政府财政补贴可承受三个原则。并且,在实施降费的过程中,为了应对降费措施产生的负效应,要将缴费基数、遵缴率以及养老金替代率与缴费率进行联动调整。本文除绪论外,主要分为五章,具体内容如下:第一章是相关概念界定及基础理论,主要对研究中需要使用三个重要概念进行了内涵界定,其中包括企业缴费能力、城镇职工养老保险缴费水平、降费空间,同时对企业利润核算、社会保障适度水平、养老保险基金收支平衡三个相关基础理论进行论述。第二章分析了我国城镇企业养老保险缴费水平现状及降费原因,通过相关统计数据分析,得到我国城镇企业养老保险缴费水平现状,并对实施城镇职工养老保险降费的原因进行了理论阐述。第三章分析了我国城镇企业养老保险缴费能力,首先根据企业利润核算理论,并结合当前经济发展实际情况,在改进已有的缴费能力测算模型的基础上,构建了城镇企业养老保险缴费能力模型,并运用统计数据进行测算分析和检验。第四章测算了未来城镇职工养老保险降费空间,其中以企业最大缴费能力测算结果为基础,建立降费空间模型,进而测算出未来城镇职工养老保险降费空间,并且根据地区差异对降费空间结果进行了调整。同时,提出了城镇职工养老保险降费路径及其选择依据。第五章是结论与政策建议,根据前述分析得出基本结论,并针对结论所反映的问题提出切实可行的政策建议。
[Abstract]:Based on the analysis of the status quo of endowment insurance contributions in urban enterprises in China, this paper calculates the contribution capacity of urban enterprises in China by combining theoretical argumentation, mathematical model construction and empirical analysis.According to the differences of different ownership and different regions, the maximum contribution capacity of enterprise endowment insurance is calculated.The results show that the contribution rate of the current system is higher than the maximum contribution capacity of the enterprise.Then, on the basis of the results of the calculation of the maximum contribution capacity of the enterprise, the lowest and highest contribution capacity values of the enterprises under ownership are respectively used as the basis for calculating the upper and lower limits of the space for reducing the fees of the urban workers' pension insurance.Combined with the current system contribution rate, this paper constructs a space model of reducing urban workers' pension insurance fees.In the empirical analysis of the space for reducing fees, by assigning weights to various regions, we calculate the maximum contribution capacity of all ownership enterprises adjusted by regional differences, in which state-owned holding enterprises, collective enterprises,The maximum contribution capacity of private enterprises and foreign-funded enterprises is 17.91% and 19.15%, respectively. Thus, the maximum contribution capacity of collective enterprises and foreign-funded enterprises is substituted into the space model of reducing fees, and the space of reducing the cost of old-age insurance for urban workers in our country is calculated.Secondly, according to the need of practical policy reference, the result of reducing fee space is processed, and the space of reducing the cost of urban workers' endowment insurance is [1] 3%.Thirdly, according to the upper and lower limits of the reduction space and the contribution rate of the current system, the article forecasts the balance of income and expenditure of the pension insurance fund. Through comparison, it is found that according to the upper limit of the reduced fee space, the implementation of the high fee reduction,Will make endowment insurance fund income and expenditure gap than the reality of five years ahead of the emergence.Finally, the paper puts forward the path choice of implementing fee reduction, in which the choice of fee reduction path should converge to the enterprise's ability to pay according to the system contribution rate, and ensure the balance of income and expenditure of the pension fund and the three principles that the government financial subsidy can bear.Moreover, in order to deal with the negative effects of fee reduction measures, the base of payment, compliance rate, pension replacement rate and contribution rate should be adjusted in the process of implementing fee reduction.In addition to the introduction, this paper is divided into five chapters, the specific contents are as follows: the first chapter is related to the definition of concepts and basic theory, mainly the need to use three important concepts in the study to define the connotations, including the enterprise's ability to pay,At the same time, the paper discusses three basic theories of enterprise profit accounting, social security moderate level and pension insurance fund balance.The second chapter analyzes the current situation and reasons of the urban enterprises' endowment insurance contributions, and obtains the status quo of the urban enterprises' endowment insurance payment level through the analysis of the relevant statistical data.And the implementation of urban workers pension insurance fee reduction reasons for theoretical elaboration.The third chapter analyzes the contribution ability of urban enterprises' endowment insurance in China. Firstly, according to the theory of enterprise profit accounting and the actual situation of current economic development, the paper improves the existing model of payment ability calculation.The model of urban enterprise endowment insurance contribution ability is constructed, and the statistical data are used to calculate and test it.The fourth chapter calculates the future urban workers pension insurance fee reduction space, which based on the results of the enterprise's maximum contribution capacity, establish a model of reducing the cost space, and then calculate the future urban workers pension insurance fee reduction space.And according to the regional differences, the spatial results of fee reduction are adjusted.At the same time, the paper puts forward the way to reduce the pension insurance fee and its selection basis.The fifth chapter is the conclusion and policy recommendations, according to the above analysis to draw the basic conclusions, and the conclusion reflected in the problems put forward practical policy recommendations.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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