中国城镇企业基本养老保险缴费率优化研究

发布时间：2018-05-09 22:27

本文选题：养老保险 + 养老保险缴费率　；参考：《辽宁大学》2014年硕士论文

【摘要】：中国在城镇已经建立了企业基本养老保险制度，为广大退休职工提供了退休期的养老经济保障。城镇企业基本养老保险制度的核心是资金的筹集与给付，从资金筹集来看，企业承担了社会统筹的缴费，现阶段缴费率平均约为20%，缴费率偏高导致企业的养老负担较重；从养老金给付来看，较高的企业缴费率却不能实现60%的目标替代率水平，导致社会统筹基金现收现付仍然存在一定的缺口。这是城镇企业养老保险制度的二维困境，，因此，可持续性俨然成为养老保险制度的第一命题。为实现企业基本养老保险长期财务收支平衡及可持续发展，就需要不断深化养老保险制度改革，既能使企业缴费率优化并保持在一个可承受范围内，又能实现基本养老保险的目标替代率水平。本文主要对企业基本养老保险缴费率的优化进行定量研究，探讨其动态优化的路径及可行性，具体内容如下：第一章：相关概念与基础理论。本章主要对研究中需要使用几个重要概念进行内涵和外延的界定，同时对社会保障收入再分配优化、税制优化、生命周期假说、长期精算平衡等相关基础理论进行论述。第二章：城镇养老保险制度的历史演变及现状分析。本章希望以史为鉴，明晰养老保险制度改革动向；同时梳理与探究基本养老保险发展现状及存在问题。第三章：城镇企业养老保险缴费率偏高的原因及影响。本章主要从理论层面和现实层面剖析城镇企业基本养老保险缴费率过高之成因，并深入分析由此带来的重大影响。第四章：城镇企业基本养老保险缴费率优化机制设计。本章通过引入修正的两期世代交叠模型，研究确定了15%养老保险最优缴费率水平，为城镇企业缴费率的动态调整优化提供福利经济效率标准。并且构建城镇社会统筹养老金精算平衡模型，设计了企业缴费率三阶段动态优化方案。第五章：研究结论与政策选择。综上分析，本章得出分阶段小步渐进式企业缴费率优化方案；建立财政与企业养老保险责任合理分担机制；企业缴费率向福利最大化缴费率15%渐进收敛等重要结论。在此基础上，提出相应政策建议。
[Abstract]:The basic endowment insurance system of enterprises has been established in the cities and towns in China . The core of the basic endowment insurance system of urban enterprises is the collection and payment of funds . In view of the fund raising , enterprises bear the contribution of social integration . At present , the contribution rate is about 20 % .
In order to realize the long - term financial balance and sustainable development of the basic old - age insurance system , it is necessary to deepen the reform of the endowment insurance system so as to optimize the contribution rate of the enterprise and keep it within a tolerable range and realize the target substitution rate level of the basic endowment insurance .

This paper makes a quantitative study on the optimization of the contribution rate of the basic endowment insurance of enterprises , and discusses the path and feasibility of its dynamic optimization . The concrete contents are as follows :

Chapter One : The related concepts and basic theories . This chapter mainly discusses the connotation and extension of several important concepts in the research , and discusses the basic theories such as redistribution of social security income , optimization of tax system , life cycle hypothesis and long - term actuarial balance .

Chapter 2 : The historical evolution of the old - age insurance system and the analysis of the present situation .
At the same time , combing and probing into the status quo and problems of basic endowment insurance .

Chapter Three : The reason and influence of the high rate of endowment insurance payment in urban enterprises . This chapter mainly analyzes the causes of the high contribution rate of the basic endowment insurance of urban enterprises from the theoretical level and the realistic level , and deeply analyzes the great influence brought about .

Chapter Four : The design of the optimal mechanism for the contribution rate of the basic endowment insurance for urban enterprises . This chapter studies the optimal payment rate level of the 15 % endowment insurance by introducing the revised two - generation overlapping model , and provides the welfare economic efficiency standard for the dynamic adjustment optimization of the contribution rate of the urban enterprises .

Chapter 5 : Research conclusion and policy choice . Based on the analysis , this chapter draws a step - by - step progressive enterprise payment rate optimization scheme .
To establish a reasonable sharing mechanism between fiscal and corporate endowment insurance ;
On the basis of this , corresponding policy suggestions are put forward .

【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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