基于目标替代率的事业单位职业年金缴费率研究

发布时间：2018-08-26 14:52

【摘要】：职业年金是事业单位及其职工在依法参加基本养老保险的基础上，在国家政策引导下自愿建立的补充养老保险制度。自2011年3月23日，《中共中央国务院关于分类推进事业单位改革的指导意见》发布起，事业单位改革就成为了中国行政管理改革的重要内容。中国有126万个事业单位，共计3000多万正式职工，另有900万离退休人员，总数超过4000万人。这个庞大群体的养老保险改革模式自事业单位大规模改革浪潮发起开始，就成为了学术研究与政府政策制定的重要组成部分。研究事业单位改革中养老保险的改革显得尤为重要。事业单位养老保险制度的改革牵扯到了这3000多万职工的养老保险改革问题，本文对事业单位改革中职业年金的研究具有重要的理论意义和现实意义。本文以事业单位改革中职业年金为切入点，运用保险精算模型，对职业年金的缴费率进行计算和分析。本文除绪论之外，主要分为四章，具体内容如下：第一章：相关概念界定及理论基础。对“事业单位”、“补充性养老保险”、“职业年金制度”和“替代率”相关概念进行界定，阐述了事业单位养老保险改革中职业年金建立的生命周期理论、代际交叠模型，，生存公平理论和劳动公平相关理论。第二章：职业年金目标替代率分析。首先，算出改革后事业单位养老保险替代率，再与事业单位养老保险改革前的替代率进行比较，改革前和改革后的替代率相减，求出职业年金目标替代率的上限，其次，计算出城镇养老金的平均替代率，减去改革后的事业单位养老保险替代率，从而推算出职业年金计划应达到的目标替代率的下限，估算出职业年金对养老保险补充性保障的目标替代率区间。第三章：目标替代率下职业年金缴费率分析。根据目标替代率的区间，运用保险精算中个人账户收支平衡原理，通过模型设定、参数设计，并对实证结果进行分析，进而计算职业年金缴费率的区间。并且计算了最新颁布的职业年金政策的缴费率下的替代率。第四章：结论及政策建议。主要是在职业年金缴费率测算和分析的基础上，得出结论，并对中国职业年金的建立提出相关对策和建议。
[Abstract]:Occupational annuity is the supplementary endowment insurance system that institutions and their employees voluntarily establish under the guidance of national policies on the basis of participating in basic endowment insurance according to law. Since March 23, 2011, "the CPC Central Committee and the State Council on the classification of the reform of institutions" issued, the reform of institutions has become an important content of China's administrative reform. China has 1.26 million institutions, more than 30 million formal workers, and another 9 million retirees, a total of more than 40 million. The pension insurance reform model of this huge group has become an important part of academic research and government policy formulation since the launch of large-scale reform of institutions. It is particularly important to study the reform of endowment insurance in the reform of institutions. The reform of pension insurance system in institutions involves the reform of pension insurance for more than 30 million employees. This paper has important theoretical and practical significance for the study of occupational annuity in the reform of institutions. In this paper, the contribution rate of occupational annuity is calculated and analyzed by using the actuarial model of insurance. In addition to the introduction, this paper is divided into four chapters, the specific contents are as follows: the first chapter: the definition of relevant concepts and theoretical basis. The related concepts of "institution", "supplementary old-age insurance", "occupational annuity system" and "substitution rate" are defined, and the life cycle theory and intergenerational overlapping model of occupational pension in the reform of pension insurance in institutions are expounded. Existence fair theory and labor fair related theory. The second chapter: occupational annuity target substitution rate analysis. First of all, calculate the replacement rate of pension insurance after the reform, and then compare with the replacement rate before the reform of pension insurance in institutions. The replacement rate before and after the reform is subtracted, and the upper limit of the replacement rate of occupational pension target is obtained. The average replacement rate of urban pension is calculated, and the replacement rate of pension insurance in institutions after reform is subtracted, and the lower limit of the target replacement rate of occupational pension plan is calculated. The target substitution rate interval of occupational annuity for supplementary protection of pension insurance is estimated. Chapter three: analysis of contribution rate of occupational annuity under target substitution rate. According to the interval of the target substitution rate, this paper applies the principle of personal account balance in the actuarial insurance, through the model setting, the parameter design, and the analysis of the empirical results, and then calculates the interval of the contribution rate of occupational annuity. And calculate the replacement rate under the contribution rate of the newly promulgated occupational annuity policy. Chapter IV: conclusions and policy recommendations. Based on the calculation and analysis of the contribution rate of occupational annuity, this paper draws a conclusion, and puts forward some relevant countermeasures and suggestions for the establishment of occupational pension in China.
【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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