收不抵支前提下养老保险制度的完善

发布时间：2018-04-10 22:30

本文选题：养老保险制度 + 收不抵支　；参考：《苏州大学》2014年硕士论文

【摘要】：中国养老保险制度的发展已到了一个改革的十字路口，虽然近年来中国政府不断加大对基本养老保险基金的财政投入力度，但与此同时，养老保险基金支付能力不足的隐忧也在逐步浮现，养老金缺口正加速逐年扩大。当前，我国养老保险体系的基本框架已经形成，以养老保险为主体的社会保障发展态势举世瞩目，为了能够保持养老保险的可持续性，就必须着手研究对现有制度进行完善，，提高养老保险各项资源的配置效率，建立多层次、多支柱、梯度式的养老保险体系。本文通过对我国目前“收不抵支”现状的剖析，挖掘出问题和原因，并以之与国外相借鉴的福利国家的问题进行类比，试图得出最适合我国的改革措施。本文共分为六章。第一章介绍了中国养老保险制度的发展历程。第二章介绍了当前发达国家养老保险制度共有的收不抵支的问题。第三、四、五章分别描述了中国养老保险制度收不抵支的现状，收不抵支给我国带来的主要问题和收不抵支现象发生的原因。第六章重点论述了通过完善养老保险制度克服收不抵支现状的可行方法，并提出了基本设想和需要解决的现实问题，以及相关的建议和对策。结语部分对本文做了最后的归纳。
[Abstract]:The development of China's endowment insurance system has reached a crossroads of reform. Although the Chinese government has been increasing its financial investment in basic pension insurance funds in recent years, at the same time,Pension fund ability to pay the hidden worries are also gradually surfacing, pension gap is accelerating year-by-year expansion.At present, the basic framework of China's endowment insurance system has been formed, and the development of social security with endowment insurance as the main body has attracted worldwide attention. In order to maintain the sustainability of pension insurance, we must begin to study and perfect the existing system.Improve the allocation efficiency of endowment insurance resources, and establish a multi-level, multi-pillar, gradient pension insurance system.Based on the analysis of the present situation of "no income against expenditure" in our country, this paper finds out the problems and causes, and compares them with the problems of welfare state in foreign countries, and tries to find out the most suitable reform measures for our country.This paper is divided into six chapters.The first chapter introduces the development of China's endowment insurance system.The second chapter introduces the problem of non-payment of income in the current pension insurance system in developed countries.The third, fourth and fifth chapters respectively describe the current situation of income and non-offset in China's endowment insurance system, the main problems brought to our country and the causes of the phenomenon.Chapter six focuses on the feasible methods to overcome the current situation of income and expenditure by perfecting the old-age insurance system, and puts forward the basic assumption and practical problems that need to be solved, as well as the relevant suggestions and countermeasures.The conclusion part makes the final induction to this article.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

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