职业分层对城镇职工基本养老保险制度整合的制约研究

发布时间：2018-06-02 10:19

本文选题：职业分层 + 整合　；参考：《重庆工商大学》2017年硕士论文

【摘要】：现今公共政策制度整合领域,城镇职工基本养老保险制度整合率先而行,其在制度顶层设计、缩小职业阶层间养老金差距、实现“碎片化”养老保险制度整合方面进行了大量探索,起到引领示范的作用。城镇职工基本养老保险制度整合实现了各职业群体在履行缴费义务、筹资模式、养老金待遇计发办法等层面的统一。但职业分层对城镇职工基本养老保险制度整合具有制约影响。本文试图探讨职业分层对城镇职工基本养老保险制度整合制约结果即参保状况与养老金待遇的影响,深入分析出现制约结果的原因在于职业分层、缴费能力、缴费年限与职业年金/企业年金的差异,以丰富现有城镇职工基本养老保险制度整合理论与分析视角,为城镇职工基本养老保险制度公平、可持续发展提供一些有益的政策建议。本文通过文献研究,历史分析、案例分析、描述分析以及回归分析等方法探讨职业分层对城镇职工基本养老保险制度整合的制约影响。首先,文章梳理我国城镇职工基本养老保险制度整合历史,着重分析不同职业群体对制度整合后在参保状况与养老金待遇方面的差异,以及分析出现这些差异的原因。其次,文章利用宏观数据分析了制度整合后各职业群体在参保状况、养老金待遇水平和职业年金/企业年金的状况;研究发现,机关事业单位阶层各方面好于企业职工阶层,企业职工阶层各方面好于灵活就业人员阶层。本文利用北京大学“中国健康与养老追踪调查2013年追访问卷”数据分析了各职业阶层在参保状况、养老金待遇、缴费能力、缴费年限、职业年金/企业年金的状况;研究发现,机关事业单位人员各主要制度参数均优于企业职工阶层,企业职工阶层均优于灵活就业人员阶层。再次,笔者利用回归模型,对影响城镇职工基本养老保险参保状况与养老金待遇的因素进行分析。研究发现,第一,职业分层对参保状况有显著性的正向影响;缴费能力因素强化了职业分层对参保状况的影响。第二,职业分层对养老金待遇有显著性正向影响;缴费能力与缴费年限对养老金待遇有显著性正向影响;随着缴费能力与缴费年限因素的逐步加入削弱了职业分层对养老金待遇的正向影响。最后,笔者提出缓解职业分层对制度整合制约影响的政策建议,如深入推进城镇职工基本养老保险制度整合、增强缴费基数弹性、适度降低缴费率、提高低收入职业阶层的缴费能力、未满15年缴费年限的参保者纳入基础养老金计发范围、建立养老金正常调节机制,呼吁整合多方力量缓解职业分层对制度整合的制约影响,以探索城镇职工基本养老保险制度整合与职业分层之间协调发展。
[Abstract]:In the field of the integration of public policies and systems, the integration of the basic old-age insurance system for urban workers takes the lead. It is designed at the top of the system to narrow the pension gap among the professional classes. The realization of "fragmentation" pension insurance system integration carried on a lot of exploration, play a leading role in demonstration. The integration of the basic old-age insurance system for urban workers has realized the unification of various occupational groups in fulfilling their obligation to pay fees, raising funds, and calculating and issuing pension benefits. But the occupational stratification has the restriction to the urban worker basic endowment insurance system conformity. This paper attempts to discuss the influence of occupational stratification on the integration of the basic old-age insurance system of urban workers, that is, the status of insurance participation and the pension treatment, and analyzes the reasons for the restrictive results lie in the occupational stratification and the ability to pay fees. The difference between the years of payment and occupational pension / enterprise annuity, in order to enrich the existing basic endowment insurance system of urban workers integration theory and analysis perspective, for urban workers basic old-age insurance system fair, Sustainable development provides some useful policy advice. Through literature research, historical analysis, case analysis, descriptive analysis and regression analysis, this paper discusses the influence of occupational stratification on the integration of basic old-age insurance system for urban workers. First of all, the article combs the integration history of the basic old-age insurance system for urban workers in China, and analyzes the differences in the participating status and pension treatment of different occupational groups after the system integration, as well as the reasons for these differences. Secondly, the article analyzes the status of participating in insurance, pension treatment level and occupational pension / enterprise annuity after the system integration, and finds that all levels of government institutions are better than those of enterprise workers. Enterprise staff and workers in all aspects are better than flexible employment class. This paper analyzes the status of participating in insurance, pension treatment, contribution ability, contributory years, occupational annuity / enterprise annuity by using the data of China Health and Old-age Follow-up Survey 2013 questionnaire of Peking University, the study found that the status of insurance participation, pension treatment, contributory ability, contributory years, occupational annuity / enterprise annuity were analyzed. The main system parameters of the personnel of the government and institution are superior to those of the staff and workers of the enterprise and the stratum of the employees of the enterprise are all superior to those of the employees with flexible employment. Thirdly, by using regression model, the author analyzes the factors that affect the status of basic old-age insurance and pension treatment of urban workers. The results show that: first, occupational stratification has a significant positive effect on the status of insurance participation, and the contribution ability factors strengthen the influence of occupational stratification on the status of insurance participation. Second, occupational stratification has a significant positive impact on pension treatment, contribution capacity and contributory years have a significant positive impact on pension treatment. With the gradual addition of contributory capacity and contributory years, the positive effect of occupational stratification on pension benefits is weakened. Finally, the author puts forward some policy suggestions to alleviate the influence of occupational stratification on system integration, such as further promoting the integration of basic old-age insurance system for urban workers, enhancing the elasticity of the base of payment, and reducing the contribution rate moderately. To improve the ability of the low-income professional class to pay, the insured who has not completed 15 years of contributory age will be included in the scope of basic pension plan and distribution, and the normal adjustment mechanism of pension will be established, which calls for the integration of various forces to alleviate the influence of occupational stratification on the system integration. In order to explore the urban workers basic old-age insurance system integration and occupational stratification coordinated development.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67

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