社会保障制度改善居民收入分配效果评价研究

发布时间：2018-06-20 16:13

本文选题：社会保障 + 收入分配　；参考：《武汉大学》2014年博士论文

【摘要】：社会保障理论有三大体系,即理论体系,资金运行体系和具体不同的制度类型体系,其中理论体系和资金运行体系对整个社会保障制度起支撑作用,所有类型社会保障制度都与它们有关。世界公认的社会保障制度类型主要有福利国家型、社会保险型、个人储备累积型三种,实施这些社会保障制度的代表性国家都是现代化的发达国家。我国社会保障制度的建立应该是从新中国建立开始,一直到80年代改革开放之前,我国的社保制度一直是“国家—单位”模式。这是一种封闭式的社会保障模式,不能体现现代社会保障制度互济互助的特征,其本身的缺陷,以及与市场化改革的不适应,使得我国不得不对社会保障制度从根本上进行改革、调整与重构,即向“国家—社会”模式转型。现阶段我国社会保障制度改革已经取得了一定的成就,但是严峻的外部环境和内部形式决定了我国社会保障制度的改革将是一个漫长的过程。本文首先梳理了社会保障的基本理论和中国社会保障制度的发展历程,说明在21世纪我国社保制度的改革与完善是非常艰巨复杂的任务,可能牵涉到社会的方方面面,涉及到相当一部分人的切身利益,必须要有详细的规划和完善的监管。同时也说明了我国社会保障调整与重构中可以借鉴的国外经验与教训。可见我国社会保障制度的调整与完善不可能一蹴而就,可能需要很长时期、历经多种重大步骤,因此需要建立合适的模型与方法对此进程进行监控。本文主要目的是建立社会保障改善居民收入分配的评价模型,第六章针对的正是这一模型。该章中以所得税为出发点讨论这一模型,这是由于任何社会保障项目都类似于所得税的返还(另外还由于所得税数据的可获得性)。因此,该章方法可以用于任何社会保障项目或社会保障系统改善收入分配的评价。同时,该章也说明,其中的方法可以用于我国未来所得税的调整。建立评价社会保障改善收入分配的效果的评价模型必须要有效果良好的收入分配描述模型,本文第七章对这一问题展开研究,提出了几种应用效果良好的模型,用国外文献中通常采用的方法与国际上通用的数据,对这些模型的应用效果进行了分析,说明新模型远优于利用现有文献中模型构造的模型。
[Abstract]:The theory of social security has three major systems, namely, the theoretical system, the operating system of funds and the specific system of different types of system, in which the theoretical system and the operating system of funds play a supporting role in the whole social security system. All types of social security systems are related to them. There are three types of social security system recognized in the world: welfare state type, social insurance type and individual reserve accumulation type. The representative countries implementing these social security systems are all modern developed countries. The establishment of social security system in our country should start from the establishment of new China, until the reform and opening up in the 1980s, the social security system of our country has always been "state-unit" mode. This is a closed social security model, which cannot reflect the characteristics of the modern social security system of mutual aid and mutual assistance, its own defects, and its incompatibility with the market-oriented reform. So our country has to fundamentally reform, adjust and reconstruct the social security system, that is, to "state-society" mode of transformation. At present, China's social security system reform has made some achievements, but the severe external environment and internal forms determine that the reform of our social security system will be a long process. This paper first combs the basic theory of social security and the development course of China's social security system, and explains that the reform and perfection of social security system in China in the 21st century is a very arduous and complex task, which may involve all aspects of society. Involving the vital interests of a considerable number of people, there must be detailed planning and sound supervision. At the same time, it also explains the foreign experience and lessons that can be used for reference in the adjustment and reconstruction of social security in China. It can be seen that the adjustment and improvement of our social security system can not be accomplished overnight. It may take a long time and go through a variety of important steps. Therefore, it is necessary to establish appropriate models and methods to monitor the process. The main purpose of this paper is to establish the evaluation model of social security to improve the income distribution of residents. This model is discussed in this chapter based on income tax because any social security program is similar to income tax return (and because of the availability of income tax data). Therefore, this chapter method can be used to evaluate any social security program or social security system to improve income distribution. At the same time, the chapter also shows that the method can be used to adjust future income tax in China. In order to establish an evaluation model to evaluate the effect of social security on improving income distribution, we must have a good income distribution description model. In the seventh chapter of this paper, we study this problem and put forward several models with good application effect. The application effect of these models is analyzed by using the methods commonly used in foreign literature and international data. It is shown that the new model is far better than the model constructed by using the existing models in the literature.
【学位授予单位】：武汉大学
【学位级别】：博士
【学位授予年份】：2014
【分类号】：D632.1;F124.7

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