基于合意替代率的天津市城镇企业职工养老保险缴费率研究

发布时间：2018-11-02 07:16

【摘要】：1997年天津市颁布并实施了《天津市城镇企业职工养老保险条例》，经过十几年坚持不懈的努力，天津市城镇企业职工养老保险制度日臻完善，，然而世事皆非尽善尽美，天津市城镇企业职工养老保险也不例外，在运行中也存在着亟待解决的问题——缴费率不适度。本文的研究目的是在合意的养老保险替代率下使天津市的企业、职工个人缴费率和财政负担能力回归到适度的水平。文章除绪论外主要由以下四部分组成：第一章对本文所涉及的基本概念给予了科学界定以及相关的基础理论进行了具体阐述。第二章利用基本消费支出法和人均工资收入法估算出天津市城镇职工养老保险的合意替代率下限及上限。第三章首先以马克思主义政治经济学理论和柯布-道格拉斯生产函数为思想基础，对天津市养老保险的“应然企业缴费率”进行参数估计，提出降低企业缴费率的建议。天津市社会保障财政系数偏低，通过对天津市短期内GDP以及财政收支状况的预测，在降低企业缴费率的背景下作出提高财政支出中用于城镇企业职工养老保险补贴比例的决定，并给出优化天津市财政支出结构的建议。然后以天津市养老保险的“应然企业缴费率”为已知条件，运用模型分别估算出天津市养老金合意替代率下限、上限以及现行替代率下的职工个人适度缴费率，最后对不同个人缴费率下的资金平衡状况进行了探讨，经过这一系列的计算分析确定出最优职工个人缴费率。第四章是在前几章分析的基础上，得出了天津市城镇企业职工养老保险的企业、个人最优缴费率及财政用于养老保险补贴的适度负担比例的结论，最后根据结论提出了相关政策建议。
[Abstract]:In 1997, Tianjin promulgated and implemented the regulations of Tianjin Municipality on Endowment Insurance for employees in Urban Enterprises. After more than ten years of unremitting efforts, Tianjin's old-age insurance system for employees of urban enterprises is becoming more and more perfect, but nothing in the world is perfect. Tianjin city enterprise worker endowment insurance is no exception, also has the question which urgently needs to be solved in the operation-the contribution rate is not appropriate. The purpose of this paper is to return the contribution rate and financial burden ability of Tianjin enterprises and employees to a moderate level under the favorable replacement rate of old-age insurance. In addition to the introduction, the article mainly consists of the following four parts: the first chapter gives a scientific definition of the basic concepts involved in this paper and related basic theories. The second chapter estimates the lower bound and upper limit of the desirable replacement rate of the urban workers' pension insurance in Tianjin by using the basic consumption expenditure method and the per capita wage income method. In the third chapter, based on Marxist political economic theory and Cobb-Douglas production function, the paper estimates the "contribution rate" of Tianjin pension insurance, and puts forward some suggestions to reduce the enterprise contribution rate. The financial coefficient of social security in Tianjin is on the low side. Based on the prediction of GDP and fiscal revenue and expenditure in Tianjin in the short term, this paper makes a decision to increase the proportion of the subsidy of pension insurance for employees in urban enterprises under the background of reducing the contribution rate of enterprises. Suggestions on optimizing the structure of financial expenditure in Tianjin are also given. Then, based on the known contribution rate of Tianjin pension insurance, this paper estimates the lower limit, upper limit and appropriate contribution rate of employee under the current replacement rate of Tianjin pension by using the model. Finally, the balance of funds under different individual contribution rates is discussed, and the optimal individual contribution rate is determined through this series of calculation and analysis. The fourth chapter is based on the analysis of the previous chapters, and draws the conclusion that the enterprises of Tianjin urban enterprises endowment insurance, the individual optimal contribution rate and the proportion of appropriate financial burden used in pension insurance subsidies. Finally, some policy suggestions are put forward according to the conclusion.
【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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