天津市养老保险制度改革研究
发布时间：2019-04-10 14:41
【摘要】：截止2010年底，天津市60岁及以上的老年人达176.40万人，占总人口比例为17.91%；80岁及以上高龄老年人口达到27.29万人，占老年人口的比例为15.47%；未来10年，，天津市还将增加100万老年人。天津市已经成为一座人口老龄化城市，人口老龄化程度在国内仅次于上海和北京。养老正成为天津市经济和社会发展的一个重要问题。与此同时，天津市养老保险制度的发展尽管取得了一些重要成就，但还面临着养老保险基金缺口较大、个人账户空账问题严重、养老保险参保率不高和基本养老保险的替代率过低等众多问题。这使得天津市的养老保险制度改革迫在眉睫。 论文介绍了美国、德国和新加坡养老保险制度发展的成功经验，梳理我国养老保险的发展历程、养老保险体系和制度框架，分析天津市养老保险制度的发展现状和存在的问题。在此基础上，对天津市养老保险制度改革提出了一些建议，包括： 建立健全由基本养老保险、补充养老保险和激励性私人养老保险组成的多层次养老保险体系；从立法、账户管理、养老保险基金投资和监管体系等角度不断完善养老保险基金的运营和监管体系；提高养老保险基金投资运营水平，增加政府投入，动态调整养老保险替代率，适当延迟退休年龄，以维持养老保险基金收支平衡；给予企业年金计划税收和政策方面的优惠，扩大企业年金的投资范围，完善企业年金的投资监管立法，全面推动企业年金的发展。
[Abstract]:By the end of 2010, the number of elderly people aged 60 or above in Tianjin had reached one million seven hundred and sixty four thousand, accounting for 17.91% of the total population and two hundred and seventy two thousand eight hundred and ninety nine aged people aged 80 years or above, accounting for 15.47% of the elderly population. In the next 10 years, Tianjin will also increase the number of elderly 1 million. Tianjin has become a city with an aging population, which is second only to Shanghai and Beijing in China. Pension is becoming an important issue in the economic and social development of Tianjin. At the same time, although the development of the endowment insurance system in Tianjin has made some important achievements, it still faces a large gap in the pension fund, and the problem of empty accounts in individual accounts is serious. Pension insurance participation rate is not high and the replacement rate of basic old-age insurance is too low and so on. This makes Tianjin's endowment insurance system reform imminent. This paper introduces the successful experience of the development of the old-age insurance system in America, Germany and Singapore, combs the development course, the old-age insurance system and the system frame of our country, and analyzes the present situation and the existing problems of the development of the endowment insurance system in Tianjin. On this basis, this paper puts forward some suggestions on the reform of the endowment insurance system in Tianjin, including: establishing and perfecting the multi-level old-age insurance system composed of the basic old-age insurance, the supplementary endowment insurance and the incentive private endowment insurance; From the angle of legislation, account management, investment and supervision system of endowment insurance fund, the operation and supervision system of pension insurance fund is constantly improved. Raise the level of investment and operation of endowment insurance fund, increase the government input, adjust the replacement rate of pension insurance dynamically, delay the retirement age appropriately, so as to maintain the balance of income and expenditure of pension fund; In order to promote the development of enterprise annuity, we should give preferential tax and policy to the enterprise annuity plan, enlarge the investment scope of enterprise annuity, perfect the investment supervision legislation of enterprise annuity, and promote the development of enterprise annuity.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
本文编号：2455886
[Abstract]:By the end of 2010, the number of elderly people aged 60 or above in Tianjin had reached one million seven hundred and sixty four thousand, accounting for 17.91% of the total population and two hundred and seventy two thousand eight hundred and ninety nine aged people aged 80 years or above, accounting for 15.47% of the elderly population. In the next 10 years, Tianjin will also increase the number of elderly 1 million. Tianjin has become a city with an aging population, which is second only to Shanghai and Beijing in China. Pension is becoming an important issue in the economic and social development of Tianjin. At the same time, although the development of the endowment insurance system in Tianjin has made some important achievements, it still faces a large gap in the pension fund, and the problem of empty accounts in individual accounts is serious. Pension insurance participation rate is not high and the replacement rate of basic old-age insurance is too low and so on. This makes Tianjin's endowment insurance system reform imminent. This paper introduces the successful experience of the development of the old-age insurance system in America, Germany and Singapore, combs the development course, the old-age insurance system and the system frame of our country, and analyzes the present situation and the existing problems of the development of the endowment insurance system in Tianjin. On this basis, this paper puts forward some suggestions on the reform of the endowment insurance system in Tianjin, including: establishing and perfecting the multi-level old-age insurance system composed of the basic old-age insurance, the supplementary endowment insurance and the incentive private endowment insurance; From the angle of legislation, account management, investment and supervision system of endowment insurance fund, the operation and supervision system of pension insurance fund is constantly improved. Raise the level of investment and operation of endowment insurance fund, increase the government input, adjust the replacement rate of pension insurance dynamically, delay the retirement age appropriately, so as to maintain the balance of income and expenditure of pension fund; In order to promote the development of enterprise annuity, we should give preferential tax and policy to the enterprise annuity plan, enlarge the investment scope of enterprise annuity, perfect the investment supervision legislation of enterprise annuity, and promote the development of enterprise annuity.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F842.67
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