我国地方附加养老保险可行性研究

发布时间：2018-06-02 19:26

本文选题：养老保险 + 地方附加　；参考：《西北大学》2014年硕士论文

【摘要】：养老保险制度作为社会保障制度框架内最重要的组成部分,制度本身充分体现着政府对于国民退休后生活的保障责任,在现实生活中为保障民众老年生活有着重要意义。随着我国社会文明的不断发展,养老保险制度也得到了不断的改进和完善。但是由于现行的我国垂直分工的行政管理体系,所以从中央到地方各层级政府都有提供社会保障产品的事权责任：同时分税制下的财税体系,将中央与地方的财权划分开来,赋予了地方财权相对独立的权利：再者我国地区间经济发展水平的差异在短时期内是无法弥合的。鉴于以上的现实情况,论文提出并论证了建立我国省级地方政府附加养老保险制度的必要性和可行性。地方附加养老保险由地方财政出资,依据各地不同消费水平而确定不同水平附加养老金。这不仅可以完善我国基本养老保险制度,促进多层次养老保险体系建设,同时能够积极调动地方政府在养老保险工作中的积极性,实现中央与地方在养老保障事务上的事权与财权的对称。
[Abstract]:As the most important part of the social security system, the old-age insurance system itself fully embodies the government's responsibility for the protection of the national life after retirement, and plays an important role in ensuring the elderly people's life in real life. With the continuous development of our social civilization, pension insurance system has been constantly improved and improved. However, because of the current administrative system of vertical division of labor in our country, governments at all levels from the central to the local level have the responsibility to provide social security products. At the same time, the fiscal and taxation system under the tax distribution system divides the central and local financial powers. It gives the local financial power relatively independent right: moreover, the difference of regional economic development level in our country can not be bridged in a short period of time. In view of the above facts, this paper puts forward and proves the necessity and feasibility of establishing additional pension insurance system for provincial local governments. Local additional old-age insurance is funded by local finance, according to different levels of consumption and determine different levels of additional pension. This can not only improve the basic old-age insurance system of our country, promote the construction of multi-level pension insurance system, but also actively mobilize the enthusiasm of local governments in the work of old-age insurance. To achieve the central and local pension security affairs and financial rights of the symmetry.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

【参考文献】