基于养老金需求的辽宁省城乡居民养老保险财政支付能力研究

发布时间：2018-04-17 19:00

本文选题：城乡居民养老保险 + 养老金需求　；参考：《辽宁大学》2014年硕士论文

【摘要】：我国正处于经济转轨和社会转型的发展时期，面临经济发展和保护民生的双重任务。在这样一个历史时期，，我国以面向未来和国际化的视角，以全面建设小康社会为契机，顺应时势，于2009年和2011年分别提出建设新型农村养老保险体系和城镇居民养老保险体系养老保障制度。在经过几年的试点运行之后，为了缩小城乡之间的差距，进一步提高城乡社会养老保险的覆盖面，使更多的居民受益，我国于2014年又提出将新农保和城居保两项制度进行合并，建立起统一的城乡居民养老保险制度。养老保险作为社会保障制度的核心组成部分，其地位和作用不言而喻，因为一个社会保障制度能否获得健康、持续的发展，通常取决于养老保障制度能否获得健康、持续的发展。就辽宁省现阶段的养老保障体系而言，虽然其作为第一批试点取得了不小的进展和成绩，但是总体来说，由于历史遗留因素和其本身的经济结构发展方式等，造成了辽宁省现阶段的养老保险制度发展不太平衡，城乡居民养老保障体系仍旧未实现全面覆盖，加之养老金过低、城乡差距过大、尚未形成统筹与协调的运行机制等，这些问题归总起来意思就是辽宁省城乡居民缺乏适度合理的养老保障。加之我国普遍的养老金替代率低于国际下限，长此以往极其容易造成社会不公和不稳定，影响社会有序发展。因此，从公共产品和国家干预等理论出发，研究政府财政对养老保险的支付能力，探索其对未来老年人口养老金合理水平的负担能力显得十分必要。论文以财政与社会保障体系的相关理论为基础，从现行城乡居民养老保险出发，以相关历史数据和人口预测数据为支撑，通过计算分析辽宁省城乡居民基础养老金的实际水平、理论上限和理论下限值，估测地方政府的财政负担能力。并以上述结果为参考依据，根据公共财政的实际负担水平，构建中央和地方合理分担的模型。最后提出改善辽宁省城乡居民养老保险水平的结论与对策。
[Abstract]:Our country is in the development period of economic transition and social transformation, facing the dual task of economic development and protecting people's livelihood.In such a historical period, China, from the perspective of future-oriented and internationalized, takes the opportunity of building a well-off society in an all-round way to conform to the current situation.In 2009 and 2011 respectively proposed the construction of new rural old-age insurance system and urban residents pension insurance system pension security system.After several years of pilot operation, in order to narrow the gap between urban and rural areas, to further improve the coverage of urban and rural social old-age insurance, so as to benefit more residents, in 2014, China proposed to combine the new rural insurance system and the urban housing insurance system.Establish a unified pension insurance system for urban and rural residents.As the core part of the social security system, the status and function of the old-age insurance is self-evident, because whether a social security system can obtain health and sustainable development usually depends on whether the old-age security system can obtain the health.Sustained developmentAs far as the current old-age security system in Liaoning Province is concerned, although it has made considerable progress and achievements as the first batch of pilot projects, generally speaking, due to historical factors and its own economic structure development mode, etc.As a result of the unbalanced development of the endowment insurance system in Liaoning Province at the present stage, the pension security system of urban and rural residents is still not fully covered, in addition, the pension is too low, the gap between urban and rural areas is too large, and there has not yet been a comprehensive and coordinated operational mechanism.These problems in general mean that Liaoning Province's urban and rural residents lack appropriate and reasonable old-age security.In addition, the general replacement rate of pension in China is lower than the international lower limit, so it is easy to cause social injustice and instability in the long run and affect the orderly development of society.Therefore, based on the theory of public goods and state intervention, it is necessary to study the ability of government finance to pay for the old-age insurance and to explore its ability to afford the pension of the aged population in the future.Based on the relevant theories of financial and social security system, starting from the current urban and rural residents' old-age insurance, supported by relevant historical data and population forecast data, this paper analyzes the actual level of basic pension of urban and rural residents in Liaoning Province through calculation.The theory upper limit and the theory lower limit value, estimate the local government's financial burden ability.Based on the above results and the actual burden level of public finance, the model of reasonable sharing between central and local governments is constructed.Finally, the paper puts forward the conclusion and countermeasures to improve the level of urban and rural residents' endowment insurance in Liaoning Province.
【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;F812.45

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