我国企业员工养老金替代率的研究

发布时间：2018-04-03 17:20

本文选题：企业　切入点：养老金替代率　出处：《北京交通大学》2014年硕士论文

【摘要】：养老金替代率是整个社会养老保险制度体系的关键点,与一个国家的经济增长、财政收支和社会保险制度设置有关。我国人口老龄化程度不断加深,人口预期寿命不断延长,虽然近年来国家一直进行着提高企业员工养老金的举措,但是企业员工的养老金替代率持续下降,已经跌破了国际警戒线50%,与国外相比,我国的养老金替代率、支柱结构和再分配功能有着不同的特点,由于多层次的支付结构尚未建立和完善,且养老金的再分配功能较弱,使得养老保障的可持续性与公平性也面临考验,极大地影响了养老保险应对人口老龄化风险的能力和职工退休后生活的质量水平。本文首先对研究背景和研究意义进行了详细说明,确定了恰当的研究方法并对本文研究相关的国内外文献和相关理论进行了认真梳理。以往文献对养老金替代率问题的研究多集中在对整体替代率的研究,针对企业员工养老金替代率的研究以及对于地区差异等情况的研究还显不足。因此本文从企业员工的角度出发,在分析企业员工养老金替代率的过程中,界定了养老金替代率合理水平应该考虑的因素,在对策建议上由国家合理增加财政投入,进而推动制度间、人群间相协调的合理的养老金替代率的形成。研究过程中,本文发现我国企业员工的养老金替代率存在水平过低、个人退休金对应的替代率有待提高、养老金替代率存在较大的地区性差异等三大问题。针对上述问题,本文进行了详细的原因分析,并通过对养老金替代率及其相关方面的中外分析,总结了我国企业员工养老金替代率的发展应该注意的问题和国外养老金替代率方面可以借鉴的发展经验。最后在前文的基础上,分别从养老金替代率自动调整机制的建立、确定基础养老金替代率的合理比例、完善养老金管理和退休年龄调整几个大方面来为使我国企业员工的养老金替代率水平趋向合理提供对策建议,更好地保障退休老年人的生活质量,实现养老保险的可持续发展。
[Abstract]:The replacement rate of pension is the key point of the whole social old-age insurance system, which is related to the economic growth, fiscal revenue and expenditure of a country and the setting of social insurance system.In China, the aging degree of the population is deepening and the life expectancy of the population is increasing. In recent years, although the government has been carrying out measures to improve the pension of enterprise employees, the replacement rate of pension for enterprise employees has continued to decline.China's pension replacement rate, pillar structure and redistribution function have different characteristics, because the multi-level payment structure has not yet been established and perfected, and the redistributive function of pension is relatively weak.The sustainability and fairness of old-age security are also faced with a test which greatly affects the ability of pension insurance to cope with the risk of population aging and the quality of life of employees after retirement.In this paper, the background and significance of the research are explained in detail, the appropriate research methods are determined, and the relevant domestic and foreign literature and relevant theories are carefully combed.In the past, the researches on the pension replacement rate are mostly focused on the overall replacement rate, but the research on the enterprise employee pension replacement rate and the regional differences are still insufficient.Therefore, from the point of view of enterprise employees, in the process of analyzing the replacement rate of pension for enterprise employees, this paper defines the factors that should be considered in the reasonable level of the replacement rate of pension, and proposes to increase the financial input reasonably by the state in the countermeasures and suggestions.And then promote the formation of reasonable pension replacement rate between institutions and groups.In the course of the research, this paper finds that the level of pension replacement rate is too low, the corresponding replacement rate of individual pension needs to be improved, and there are three major problems, such as large regional differences in pension replacement rate.In view of the above problems, this paper has carried on the detailed reason analysis, and through to the pension substitution rate and the correlation aspect domestic and foreign analysis,This paper summarizes the problems that should be paid attention to in the development of the replacement rate of pension for employees in our country and the development experience of the replacement rate of pension in foreign countries.Finally, on the basis of the above, from the establishment of the automatic adjustment mechanism of the pension replacement rate, the reasonable proportion of the basic pension replacement rate is determined.In order to improve pension management and adjust retirement age in order to make the level of pension replacement rate of enterprise staff in our country more reasonable to provide countermeasures and suggestions to better protect the quality of life of retired elderly and realize the sustainable development of pension insurance.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.92;F842.67

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