社会养老保险基金统筹层次提升的路径创新研究

发布时间：2018-06-03 06:30

本文选题：社会养老保险基金 + 统筹层次　；参考：《浙江大学》2014年硕士论文

【摘要】：建立统一的社会养老保险制度是我国社会保障制度建设的长远目标。截至2013年底,职保、城乡居保为主体的社会养老保险制度已基本覆盖全体国民。而与此同时,中国也在事实形成了身份固化和地域固化的“多元”社会养老保险制度,这使得推动“人人公平享有”成为新的制度改革攻坚难题。因此,如何在转移接续政策被不断调整和优化的基础上,有效地提升社会养老保险基金的统筹层次,并通过有效的制度设计路径来逐步实现“全国统筹”的政策目标,是成为本文的核心研究内容。本文将先进行文献研究和论述,结合中国未来人口和城镇化变动趋势等相关实证论证,讨论如何稳定推进促成统一的社会养老保险基金体系。而在这一过程中,本文将尝试提出统筹层次的路径设想,即：个人层面,尝试着允许参保对象采取“一个名义账户、多重身份、工作地缴费、养老金分段计算并集中结算、退休地领取”的“多元”参保模式；基金统筹层面,则提出从全国调剂逐步过渡到全国统筹的思路；此外,本文也尝试给出了基于制度设计的数学模型,并提出具有创新性和可操作性的社会养老保险基金的统筹调剂方案。在实证研究方面,本文结合当前制度设计与优化的实际,也尝试着迈出政策仿真的第一步,即：沿着上文的制度设计路径,结合浙江、安徽、辽宁三省的城镇职工社会养老保险基金的可以获得的相关数据,对统筹调剂政策实施后的影响进行初步探讨,以作制度改革之参考。而相应测算也可以支撑性地说明,中央通过一定的统筹调剂系数来抽取地方养老金部分收入形成“全国调剂基金”,进而通过该基金进行合理的补贴和调剂,那么在未来一段时期内,应可达成优化各省的社保基金收支状况的基本目标,而这也将可以成为未来提升社保基金统筹层次的关键环节。
[Abstract]:Establishing a unified social endowment insurance system is the long-term goal of our country's social security system construction. By the end of 2013, the social old-age insurance system with urban and rural residents as the main body had basically covered all the people. At the same time, China has also formed the identity solidification and regional solidification of the "pluralistic" social endowment insurance system, which makes the promotion of "everyone's fair access" become a difficult problem in the new system reform. Therefore, on the basis of the continuous adjustment and optimization of the transfer policy, how to effectively promote the overall planning level of the social endowment insurance fund, and gradually realize the policy goal of "national overall planning" through the effective system design path, It is the core research content of this paper. This article will first carry on the literature research and the discussion, unifies the Chinese future population and the urbanization change tendency and so on correlation demonstration, discusses how to promote the unified social endowment insurance fund system stably. In this process, this paper will try to put forward the path assumption of the overall level, that is, at the personal level, try to allow the insured to take "a nominal account, multiple identities, place of work payment, pension section calculation and centralized settlement," The "multiple" insurance mode of "retirement land receiving", the plan of fund planning, and the idea of transition from national transfer to national integration are put forward. In addition, this paper also tries to give a mathematical model based on system design. And put forward the innovative and operable social pension insurance fund as a whole. In the aspect of empirical research, this paper combines the reality of current system design and optimization, and also tries to take the first step of policy simulation, that is, along the path of system design mentioned above, combining with Zhejiang, Anhui, The relevant data of the social pension insurance fund for urban workers in three provinces of Liaoning Province are discussed preliminarily after the implementation of the overall adjustment policy, so as to serve as a reference for the reform of the system. The corresponding calculation can also proactively explain that the central government can draw out part of the local pension income through a certain overall adjustment coefficient to form a "national adjustment fund", and then through the fund to carry out reasonable subsidies and transfers. In the future, the basic goal of optimizing the income and expenditure of the social security fund in various provinces should be achieved, and this will become the key link to enhance the overall level of the social security fund in the future.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F842.67

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