辽宁省城镇企业职工基本养老保险适度替代率研究
发布时间：2019-02-23 23:54
【摘要】：养老金替代率作为本文的研究对象,对于我国基本养老保险制度的设计和运行都具有至关重要的影响。养老保险替代率的数值高低直接影响到养老保险基金的收入和支出情况的均衡性。除此之外,养老保险替代率的水平也是反映我国养老保障水平的一个基本的指标。对于养老保险替代率的设定,需要进行系统合理的测算,使得养老保险替代率的数值能够始终维持在一个比较合理适度的区间范围。因为,如果养老保险的替代率水平偏离适度水平太多,过高或过低的替代率水平都会给养老保险体系带来难以估量的负面影响。本文通过文献综述以及定性和定量的方法对养老保险替代率的适度水平进行测算和分析。在定量方面,笔者从需求和供给的角度来进行研究。在需求方面,针对退休职工这一特定群体,为了使其在退休后的老年生活与退休前相比不至于有较大的差距,同时能够在较大程度上保障退休职工的老年生活质量,因此,笔者将辽宁省城镇企业退休职工的养老金适度需求水平量化等同于城镇居民里中等至中等偏高收入群体的基本消费支出水平来进行计算和分析。而在供给方面,本文通过构建养老金替代率精算模型,通过研究影响因素与养老金替代率的变动情况来对辽宁省城镇企业养老金替代率的适度水平进行分析。本文的内容一共可以分成五个部分。第一部分主要是对我国养老保险的相关概念进行简单的界定和介绍,同时也对本文研究所依据的理论基础做了简单的阐述和介绍。第二个部分,则是对辽宁省城镇企业职工基本养老保险的总体现状和存在问题进行了分析。第三部分中,则是对辽宁省城镇企业职工的养老保险替代率的适度水平进行了测算。主要从需求和供给两个方面来分别进行测算。文章的第四部分是对辽宁省养老金替代率的动态调整机制的分析。文章的最后一部分则是在综合分析了上述内容的前提下,为辽宁省城镇企业职工养老保险体系和养老金替代率水平的完善提供了一些对策和建议。
[Abstract]:As the research object of this paper, pension replacement rate plays an important role in the design and operation of the basic endowment insurance system in China. The value of old-age insurance replacement rate directly affects the balance of income and expenditure of pension fund. In addition, the level of old-age insurance replacement rate is also a basic indicator of China's pension security level. For the setting of the replacement rate of the old-age insurance, it is necessary to carry on the systematic and reasonable calculation, so that the value of the replacement rate of the old-age insurance can always be maintained in a reasonable and moderate range. Because, if the replacement rate level of pension insurance deviates from the moderate level too much, too high or too low replacement rate level will bring incalculable negative impact to the pension insurance system. By means of literature review and qualitative and quantitative methods, this paper measures and analyzes the appropriate level of the replacement rate of old-age insurance. In the quantitative aspect, the author carries on the research from the demand and the supply angle. In terms of demand, for this particular group of retired workers, in order to ensure that there is not a large gap between their post-retirement life and their pre-retirement life, and that the quality of life of retired workers can be guaranteed to a greater extent, therefore, The author calculates and analyzes the level of pension moderate demand of retired workers in urban enterprises in Liaoning province, which is equal to the basic consumption expenditure level of middle to middle income group in urban residents. On the supply side, this paper analyzes the appropriate level of pension substitution rate of urban enterprises in Liaoning province by constructing an actuarial model of pension replacement rate and studying the influence factors and changes of pension replacement rate. The content of this article can be divided into five parts altogether. The first part is mainly about the definition and introduction of the related concepts of the endowment insurance in China. At the same time, the theoretical basis of this study is also briefly described and introduced. The second part is the analysis of the general situation and existing problems of the basic old-age insurance of the employees in the urban enterprises of Liaoning province. In the third part, the appropriate level of old-age insurance replacement rate of urban employees in Liaoning province is calculated. Mainly from the demand and supply two aspects to measure separately. The fourth part is the analysis of the dynamic adjustment mechanism of pension replacement rate in Liaoning Province. The last part of the article is based on the comprehensive analysis of the above content, and provides some countermeasures and suggestions for the improvement of the old-age insurance system and the pension replacement rate of urban enterprises in Liaoning Province.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67
本文编号：2429352
[Abstract]:As the research object of this paper, pension replacement rate plays an important role in the design and operation of the basic endowment insurance system in China. The value of old-age insurance replacement rate directly affects the balance of income and expenditure of pension fund. In addition, the level of old-age insurance replacement rate is also a basic indicator of China's pension security level. For the setting of the replacement rate of the old-age insurance, it is necessary to carry on the systematic and reasonable calculation, so that the value of the replacement rate of the old-age insurance can always be maintained in a reasonable and moderate range. Because, if the replacement rate level of pension insurance deviates from the moderate level too much, too high or too low replacement rate level will bring incalculable negative impact to the pension insurance system. By means of literature review and qualitative and quantitative methods, this paper measures and analyzes the appropriate level of the replacement rate of old-age insurance. In the quantitative aspect, the author carries on the research from the demand and the supply angle. In terms of demand, for this particular group of retired workers, in order to ensure that there is not a large gap between their post-retirement life and their pre-retirement life, and that the quality of life of retired workers can be guaranteed to a greater extent, therefore, The author calculates and analyzes the level of pension moderate demand of retired workers in urban enterprises in Liaoning province, which is equal to the basic consumption expenditure level of middle to middle income group in urban residents. On the supply side, this paper analyzes the appropriate level of pension substitution rate of urban enterprises in Liaoning province by constructing an actuarial model of pension replacement rate and studying the influence factors and changes of pension replacement rate. The content of this article can be divided into five parts altogether. The first part is mainly about the definition and introduction of the related concepts of the endowment insurance in China. At the same time, the theoretical basis of this study is also briefly described and introduced. The second part is the analysis of the general situation and existing problems of the basic old-age insurance of the employees in the urban enterprises of Liaoning province. In the third part, the appropriate level of old-age insurance replacement rate of urban employees in Liaoning province is calculated. Mainly from the demand and supply two aspects to measure separately. The fourth part is the analysis of the dynamic adjustment mechanism of pension replacement rate in Liaoning Province. The last part of the article is based on the comprehensive analysis of the above content, and provides some countermeasures and suggestions for the improvement of the old-age insurance system and the pension replacement rate of urban enterprises in Liaoning Province.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F842.67
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