山东省养老保险全国统筹给付水平收入再分配系数研究

发布时间：2018-04-01 06:25

本文选题：全国统筹　切入点：给付水平　出处：《辽宁大学》2014年硕士论文

【摘要】：养老保险制度在我国发展已有很长的一段时间了，实施的效果非常明显，给人们退休后的生活带来了一定的保障，排除了劳动者的后顾之忧，可以说是一项惠及民生的好政策。人们对养老保险的依赖程度也逐渐的提高，在茶余饭后议论此话题的频率也不断升高，特别在当下，养老金正按照计划随着我国经济的发展渐进的提高，更加强了人们的安全感与幸福感，从而提升了劳动者参与养老保险的积极性，为养老保险可持续发展奠定了良好的基础。然而我国养老保险制度的发展还处于初级阶段，存在的一些问题与弊端是不容忽视的，其中统筹层次低就是其中一个大的缺陷，，统筹层次的高低直接影响到养老保险的公平性、有效性以及可持续性等等，所以要尽快想办法提高养老保险的统筹层次。养老保险统筹层次的提升可以更好的实现养老保险的收入再分配功能，而统筹层次提升首先要处理好的问题就是新的收入再分配对不同地区生活水平等的影响及程度，此影响将决定养老保险全国统筹的实施方案等一系列相关问题。本文从基础养老金计发办法入手，分析养老保险省级统筹前后的给付水平及再分配力度，再借鉴其成功经验，考虑到统筹层次提升前后的社平工资及其增长率的差值，运用对个人、省及全国工资逐步均衡的方法，模拟养老保险全国统筹四种方案，并对其给付水平进行测算，然后运用本文的核心系数，即养老保险全国统筹给付水平收入再分配系数，对四种方案进行测算，总结出统筹层次提升收入再分配的运行原理，最后结合实际提出全国统筹最优方案，即基础养老金待遇计算基数为职工个人指数化工资与全国平均工资的平均数，并在此基础上提出了相关配套对策建议，缩小了各地区利益差距，突出了养老保险收入再分配功能，为养老保险全国统筹的实施提供了理论依据。
[Abstract]:The old-age insurance system has been developing for a long time in our country, and the effect of its implementation is very obvious. It has brought certain protection to people's life after retirement and eliminated the worries of workers. It can be said that it is a good policy to benefit the people's livelihood. People's dependence on old-age insurance is also gradually increasing, and the frequency of discussing this topic after a meal is constantly increasing, especially in the present, Pensions are increasing gradually with the development of China's economy in accordance with the plan, thus enhancing people's sense of security and happiness, thus increasing the enthusiasm of workers to participate in pension insurance. It has laid a good foundation for the sustainable development of the endowment insurance. However, the development of the endowment insurance system in China is still in the primary stage, and some problems and drawbacks can not be ignored, among which the low level of overall planning is one of the major defects. The level of overall planning has a direct impact on the fairness, effectiveness and sustainability of pension insurance, so we should find ways to improve the overall level of pension insurance as soon as possible. The promotion of the overall level of endowment insurance can better realize the function of income redistribution of pension insurance, and the first problem to be dealt with is the impact and extent of the new income redistribution on the living standards of different regions. This impact will determine the implementation of pension insurance as a whole, such as a series of related issues. Starting with the method of calculating and issuing basic pension, this paper analyzes the level of payment and redistribution of pension insurance before and after provincial planning, and draws lessons from its successful experience, taking into account the difference between the social average wage and its growth rate before and after the promotion of the overall planning level. By using the method of gradual equilibrium of individual, provincial and national wages, this paper simulates the four schemes of national overall planning of old-age insurance, and calculates the level of payment, and then applies the core coefficient of this paper. That is to say, the income redistribution coefficient of the level of pension insurance as a whole is calculated, and the operating principle of improving income redistribution at the overall planning level is summarized. Finally, the optimal plan of national overall planning is put forward in combination with the actual situation. That is, the basis of calculation of basic pension benefits is the average of the individual indexed wages of workers and the national average wage, and on this basis, the corresponding countermeasures and suggestions are put forward to narrow the interest gap in various regions. It highlights the function of income redistribution of endowment insurance, and provides a theoretical basis for the implementation of pension insurance as a whole.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

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