我国城镇职工养老金替代率的影响因素研究

发布时间：2018-05-24 17:34

本文选题：养老金 + 养老金替代率　；参考：《内蒙古财经大学》2017年硕士论文

【摘要】：养老金替代率是一个国家或地区养老保险制度体系的重要组成部分,是衡量退休人员养老金保障水平的重要参考指标。养老金替代率一般是指养老金与某种不同定义的工资收入之比。我国城镇职工的养老金替代率在2005年至2014年间经历了十连调,但由于养老金制度设计本身、人口老龄化、养老金保值增值程度低等因素,我国城镇职工的养老金替代率却呈现了不断下降的趋势。养老金替代率的下降使得退休职工的生活质量相对下降,同时增加了养老金制度的信任危机,弱化了养老金制度的再分配功能,不利于代际公平的实现。本文从对2005~2014年人均养老金收入和社会平均工资十年数据的核算着手,分析了城镇职工养老金替代率的演变趋势,得出了养老金替代率不断下降的结果,以及养老金替代率的下降可能产生的影响。然后从养老金制度设计本身、人口老龄化、养老金保值增值程度低三个角度探析养老金替代率下降的原因。在养老金制度设计角度,又分别从缴费基数、缴费年限、退休年龄、社会平均工资四个方面分析了其对养老金替代率的影响。随着我国人口老龄化程度的加深,劳动年龄人口的比重在下降,老年人口的比重在上升,老年抚养比不断提高,增加了对养老金的需求,减少了养老金的供给,使整体的养老金替代率下降。此外,养老金保值增值程度低也是影响养老金替代率下降的重要因素,由于我国养老金储备不足、个人账户“空账”运行、市场化运营程度不高、投资收益率低等原因,无法有效实现养老金的保值增值,从而降低了养老金替代率。基于影响养老金替代率下降的因素,提出相应的对策建议,着重调整养老金缴纳基数的上下限、延长缴费年限、延迟退休、有效实施全面“二孩”政策、多元化养老金投资渠道、加强养老金监管等,以期可以作为参考,从而可以缓解养老金替代率的下降态势,提升退休职工的生活保障水平。
[Abstract]:The replacement rate of pension is an important part of the pension insurance system of a country or a region, and is an important reference index to measure the pension security level of retirees. Pension replacement rate is generally defined as the ratio of pension to a different definition of wage income. The replacement rate of pension for urban workers in China went through ten consecutive adjustments between 2005 and 2014. However, due to the design of the pension system itself, the aging population, the low degree of maintaining and increasing the value of pensions, and so on, However, the pension replacement rate of urban workers in China has shown a declining trend. The decline of the pension replacement rate makes the quality of life of the retired workers decline, at the same time increases the trust crisis of the pension system, weakens the redistribution function of the pension system, and is not conducive to the realization of intergenerational equity. This paper begins with the calculation of the ten years' data of per capita pension income and social average wage from 2005 to 2014, analyzes the evolvement trend of the pension replacement rate of urban workers, and draws the result that the pension replacement rate is declining continuously. And the possible impact of a decline in pension replacement rates. Then the reasons for the decline of pension replacement rate are analyzed from three angles: the design of pension system itself, the aging population and the low degree of maintaining and increasing the value of pension. From the angle of pension system design, this paper analyzes its influence on the replacement rate of pension from four aspects: the base of payment, the years of contribution, the age of retirement and the average social wage. With the deepening of the aging of the population in China, the proportion of the working-age population is declining, the proportion of the elderly population is increasing, and the dependency ratio of the elderly is constantly increasing. This has increased the demand for pensions and reduced the supply of pensions. Reduce the overall pension replacement rate. In addition, the low degree of maintaining and increasing the value of pension is also an important factor affecting the decline of pension replacement rate. Due to the shortage of pension reserves, the operation of "empty account" in personal accounts, the low degree of market-oriented operation and the low rate of return on investment, etc. It is impossible to effectively maintain and increase the value of pension, thus reducing the replacement rate of pension. Based on the factors affecting the decline of the pension replacement rate, this paper puts forward the corresponding countermeasures and suggestions, emphasizes on adjusting the upper and lower limits of the base of pension payment, prolongs the contributory years, delays retirement, and effectively implements the comprehensive "two-child" policy. Diversification of pension investment channels, strengthening pension supervision and so on, in order to serve as a reference, so as to ease the decline of pension replacement rate, improve the living security level of retired workers.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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