城镇企业职工养老金给付的性别差异研究
发布时间：2018-08-24 10:53
【摘要】：随着老龄化社会的到来，我国养老保险问题已经日益引起政府、学者和社会各界的关注。但是，养老保险制度中存在的性别差异却一直受到忽视。相比于男性来说，女性养老保险的覆盖率和养老金的受益水平都较低，使得老年女性陷入贫困的概率远高于男性。随着我国社会保障制度改革的深入，养老保险领域中出现的性别问题开始受到社会的关注。本文从研究我国养老保险制度模式设计中存在的性别盲点入手，从性别视角对我国现行养老保险政策进行分析。本文通过问卷分析、文献分析和精算分析等方式对城镇企业职工养老金给付的现状进行相关描述，指出了养老保险政策在计发办法与待遇水平上存在性别盲点，，即由于我国企业职工养老金政策在制定中没有考虑到男女两性在职工缴费年限、缴费工资、当地职工平均工资、个人账户金额、城镇人口平均预期寿命、替代率水平等确定方面存在差异，从而损害了女性养老金的利益分配。本文在探求性别问题产生的原因的同时寻求争取养老保险制度性别公平的途径。 由此可见，必须将性别角度纳入新的社会保障制度及政策方案的设计、执行和评估中，才能进一步完善我国的养老保险制度，缩小在社会资源和成果分享上的性别差异。本文主要共分五部分：第一部分简单介绍了与城镇企业职工养老金给付相关的概念界定及理论基础。第二部分通过问卷调查、文献分析、精算分析的方式对城镇企业职工养老金给付的性别差异的现状进行了分析，得出了影响城镇企业职工养老金给付性别差异的主要因素。第三部分分别对影响社会统筹和个人账户养老金给付的影响因素进行分析。第四部分对养老金替代率的性别差异进行分析和测算。第五部分在因素分析的基础上，提出缩小城镇企业职工养老金给付性别差异的政策建议。
[Abstract]:With the coming of aging society, the problem of old-age insurance in China has been paid more and more attention by the government, scholars and all walks of life. However, the gender gap in the pension system has been ignored. Women's coverage and pension benefits are lower than men's, making older women much more likely to fall into poverty than men. With the deepening of the reform of social security system in China, the gender problem in the field of endowment insurance has been concerned by the society. This paper begins with the study of the gender blind spot in the design of the pattern of China's old-age insurance system, and analyzes the current endowment insurance policy in China from the perspective of gender. Through questionnaire analysis, literature analysis and actuarial analysis, this paper describes the present situation of pension payment for urban enterprise workers, and points out that there are gender blind spots in pension insurance policy. That is, because our country's enterprise worker pension policy has not taken into account the number of years paid by both sexes in terms of the number of years of payment paid by the workers, the payment of wages, the average salary of local workers, the amount of personal accounts, and the average life expectancy of the urban population, There are differences in the determination of substitution rate, which impairs the benefit distribution of female pension. This paper explores the causes of gender problems and seeks ways to achieve gender equity in the endowment insurance system. It can be seen that the gender perspective must be incorporated into the design, implementation and evaluation of the new social security system and policies, in order to further improve the old-age insurance system in China and reduce the gender differences in social resources and achievement sharing. This paper is divided into five parts: the first part briefly introduces the definition and theoretical basis of pension payment related to urban enterprises. In the second part, through questionnaire, literature analysis and actuarial analysis, the author analyzes the current situation of the gender difference of pension payment for urban enterprise workers, and draws the main factors that affect the gender difference of pension payment. The third part analyzes the influence factors of social planning and individual account pension payment. The fourth part analyzes and calculates the gender difference of pension replacement rate. On the basis of factor analysis, the fifth part puts forward some policy suggestions on narrowing the gender difference of pension payment in urban enterprises.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
本文编号：2200594
[Abstract]:With the coming of aging society, the problem of old-age insurance in China has been paid more and more attention by the government, scholars and all walks of life. However, the gender gap in the pension system has been ignored. Women's coverage and pension benefits are lower than men's, making older women much more likely to fall into poverty than men. With the deepening of the reform of social security system in China, the gender problem in the field of endowment insurance has been concerned by the society. This paper begins with the study of the gender blind spot in the design of the pattern of China's old-age insurance system, and analyzes the current endowment insurance policy in China from the perspective of gender. Through questionnaire analysis, literature analysis and actuarial analysis, this paper describes the present situation of pension payment for urban enterprise workers, and points out that there are gender blind spots in pension insurance policy. That is, because our country's enterprise worker pension policy has not taken into account the number of years paid by both sexes in terms of the number of years of payment paid by the workers, the payment of wages, the average salary of local workers, the amount of personal accounts, and the average life expectancy of the urban population, There are differences in the determination of substitution rate, which impairs the benefit distribution of female pension. This paper explores the causes of gender problems and seeks ways to achieve gender equity in the endowment insurance system. It can be seen that the gender perspective must be incorporated into the design, implementation and evaluation of the new social security system and policies, in order to further improve the old-age insurance system in China and reduce the gender differences in social resources and achievement sharing. This paper is divided into five parts: the first part briefly introduces the definition and theoretical basis of pension payment related to urban enterprises. In the second part, through questionnaire, literature analysis and actuarial analysis, the author analyzes the current situation of the gender difference of pension payment for urban enterprise workers, and draws the main factors that affect the gender difference of pension payment. The third part analyzes the influence factors of social planning and individual account pension payment. The fourth part analyzes and calculates the gender difference of pension replacement rate. On the basis of factor analysis, the fifth part puts forward some policy suggestions on narrowing the gender difference of pension payment in urban enterprises.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
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