辽宁省城镇居民养老保险基础养老金给付水平研究

发布时间：2018-12-17 15:59

【摘要】：城镇居民社会养老保险制度是我国建立覆盖城乡养老保险体系的重大举措，城镇居民社会养老保险以财政支付为手段，实现群体间、地区间的收入再分配，提高城镇居民养老保障水平，，这其中以基础养老金贡献最为突出。城镇居民养老保险基础养老金具有普惠制性质，个人无需缴费，养老金支出完全由政府财政负担，满足城镇居民养老需求。基础养老金的发展与完善关系到城镇居民养老保险能否实现其养老保障功能。根据《国务院关于开展城镇居民社会养老保险试点指导意见》规定，基础养老金最低给付额为55元/月，随着经济、社会发展可以进行适当调整，但是并没有明确规定调整依据、调整目标和路径，所以寻求基础养老金动态调整合理方案，建立科学调整机制十分有必要。本文研究的核心问题是：以生存公平理论和劳动公平理论为出发点，建立基础养老金给付的城乡公平标准和适度区间，形成动态调整的梯度标准，并以此为依据，设计基础养老金动态调整方案，为辽宁省各地区城镇居民养老保险基础养老金的调整提供必要依据。本文除绪论外共分为五章：第一章介绍城镇居民社会养老保险相关概念及理论，为基础养老金动态调整奠定理论基础。第二章以筹资、给付模式和现实水平为着力点对辽宁省各地区城镇居民社会养老保险运行情况进行简要分析。第三章是本文的核心部分之一，首先建立了城镇居民养老保险基础养老金给付的适度金额，并进一步以城乡生存公平为出发点建立城乡生存公平基础养老金合意给付额标准，对各地区基础养老金现实水平进行标准检验。第四章同样是本文的核心部分，本章对各地区城乡生存公平标准、适度水平上下限进行预测，以城乡生存公平指标为近期标准，以适度区间为中远期标准，进行基础养老金动态调整方案设计。第五章对完善城镇居民养老保险制度给予了相关政策建议。
[Abstract]:The social old-age insurance system for urban residents is an important measure to establish an old-age insurance system covering urban and rural areas in China. Social old-age insurance for urban residents takes financial payment as a means to achieve income redistribution among groups and regions. To improve the level of old-age security for urban residents, in which the contribution of basic pension is the most prominent. The basic old-age pension of urban residents has the nature of GSP, the individual does not need to pay, and the expenditure of pension is entirely borne by the government, which meets the needs of urban residents for the aged. The development and perfection of basic pension is related to whether the urban residents' endowment insurance can realize its function of old-age security. According to the guidelines of the State Council on the pilot Program for the Development of Social Endowment Insurance for Urban residents, the minimum amount of basic pension payment is 55 yuan per month, and with the development of the economy, appropriate adjustments can be made. However, there is no clear regulation of the basis of adjustment, adjustment of objectives and paths, so it is necessary to seek a reasonable scheme for dynamic adjustment of basic pension and to establish a scientific adjustment mechanism. The core problem of this paper is to establish the urban and rural fair standard and moderate interval of basic pension payment based on the theory of survival equity and labor equity, and to form the gradient standard of dynamic adjustment, and take this as the basis. The dynamic adjustment scheme of basic pension is designed to provide the necessary basis for the adjustment of basic pension of urban residents in Liaoning province. This paper is divided into five chapters in addition to the introduction: the first chapter introduces the related concepts and theories of social old-age insurance for urban residents, which lays a theoretical foundation for the dynamic adjustment of basic pension. In the second chapter, the author makes a brief analysis of the operation of social old-age insurance for urban residents in Liaoning Province, focusing on the financing, payment model and realistic level. The third chapter is one of the core parts of this paper. Firstly, it establishes the appropriate amount of basic pension payment of urban and rural residents' endowment insurance, and further establishes the standard of urban and rural subsistence equity basic pension payment amount based on the urban-rural survival equity as the starting point. To carry on the standard test to the actual level of the basic pension in each region. The fourth chapter is also the core part of this paper. This chapter forecasts the standards of urban and rural survival equity, the upper and lower limits of moderate level, taking the index of urban and rural survival equity as the short-term standard, and the moderate interval as the medium and long-term standard. Carry on the basic pension dynamic adjustment scheme design. The fifth chapter gives some policy suggestions to improve the endowment insurance system of urban residents.
【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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