农村居民社会养老保险筹资规模的测定与优化分析

发布时间：2018-05-29 13:04

本文选题：农村居民社会养老保险 + 养老需求　；参考：《湖南科技大学》2014年硕士论文

【摘要】：随着经济发展，家庭结构变化，劳动力乡城流动，人口老龄化进程的加剧，农村居民养老需求逐渐增大。为进一步缩小城乡养老保险差异、有效满足农村居民养老需求，广泛推进农村居民社会养老保险相关制度、实现城乡居民基本社会养老保险制度长期有效的可持续发展，，本文从理论和实证两个方面对农村居民社会养老保险进行研究。基于公共产品、福利经济学与政府责任的理论分析，运用社会保障精算方法构建农村居民社会养老保险需求模型和筹资规模测算模型，对农村居民社会养老保险筹资规模进行测算与优化分析，并以湖南省为例对模型进行应用。研究结果表明：由于政策和人口等因素影响，农村居民养老需求快速增长和老年抚养比的加大，使得现行制度框架下的农村居民社会养老保险筹资规模不能满足农村居民基本养老需求。为此，本文构建单一参数和复合参数调整方案，对农村居民社会养老保险筹资规模进行优化设计。从优化方案得知个人缴费率、地方政府补贴率、集体经济补助率、基础养老金调整系数的合理调整，能够提高农村居民社会养老保险的筹资规模，并且个人缴费率、地方政府补贴率和集体经济补助率的复合调整，能够更大程度的提高农村居民社会养老保险筹资规模，从而满足居民基本养老需求。最后，本文提出了提高农村居民社会养老保险统筹层次、完善农村居民社会养老保险相关制度的政策建议。
[Abstract]:With the development of economy, the change of family structure, the migration of labor force and the aggravation of aging population, the demand of rural residents for the aged is increasing gradually. In order to further narrow the gap between urban and rural old-age insurance, effectively meet the needs of rural residents, widely promote the rural residents social pension insurance related system, and realize the long-term and effective sustainable development of the basic social old-age insurance system for urban and rural residents. This article carries on the research from the theory and the demonstration two aspects to the rural resident social endowment insurance. Based on the theoretical analysis of public goods, welfare economics and government responsibility, the social pension insurance demand model and the financing scale calculation model of rural residents are constructed by using the social security actuarial method. This paper calculates and optimizes the financing scale of rural residents' social endowment insurance, and applies the model to Hunan province as an example. The results show that, due to the influence of policy and population, the demand of rural residents for the aged increases rapidly and the dependency ratio of the elderly increases. Under the current system framework, the scale of rural residents' social old-age insurance financing can not meet the basic pension needs of rural residents. Therefore, this paper constructs a single parameter and a compound parameter adjustment scheme, and optimizes the scale of rural residents' social endowment insurance financing. The reasonable adjustment of individual contribution rate, local government subsidy rate, collective economic subsidy rate and adjustment coefficient of basic pension can increase the scale of raising funds for rural residents' social endowment insurance, and the individual contribution rate. The compound adjustment of local government subsidy rate and collective economic subsidy rate can raise the scale of rural residents' social endowment insurance to a greater extent and meet the basic pension needs of the residents. Finally, this paper puts forward some policy suggestions on how to improve the overall planning level of rural residents' social old-age insurance and improve the related system of rural residents' social old-age insurance.
【学位授予单位】：湖南科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F323.89;F842.67

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