基于行业视角的养老保险全国统筹收入再分配效应研究

发布时间：2018-02-17 07:58

本文关键词： 养老保险全国统筹省级统筹收入再分配　出处：《辽宁大学》2013年硕士论文　论文类型：学位论文

【摘要】：据研究学者预测，在未来的20年将是我国人口老龄化发展的最快时期。在人口老龄化的巨大压力下，我国政府已建立了多层次养老保险体系，主要包括基本养老保险，企业补充养老保险以及个人储蓄养老保险。目前来看，我国的养老保险体系是比较完备的，但仍然存在一些问题，其中养老保险统筹层次较低的问题日益凸显。通常来说，养老保险统筹层次包括全国统筹、省级统筹、县市级统筹三个层次。其中县市级统筹是比较低的统筹层次，省级统筹是中间过渡的统筹层次，全国统筹是我国最高的养老保险统筹层次。在养老保险统筹层次较低的情况下，养老保险的收入再分配功能会大打折扣，限制了养老保险基金的使用效率。鉴于此，我国政府对于提升养老保险统筹层次的改革方案不断深化，从1987年提出养老保险省级统筹改革理念至2010年我国基本实现了全国范围内的省级统筹整整经历了23年的时间。与省级统筹相比，，养老保险全国统筹将要面临的问题和发展阻力会更加复杂，提升的难度也会大大增加。目前，我国社会保险法草案中已经明确提出了养老保险统筹层次提升的进一步规划，即尽早实现全国统筹。那么，养老保险的全国统筹究竟有哪些优点？养老金全国统筹给付及计发方案该如何设定？与省级统筹相比，全国统筹的收入再分配效应如何？本文将从行业的视角下对以上问题进行深入分析。本文的逻辑结构大致如下：首先，对养老保险统筹层次的相关概念及我国现状进行介绍，为下文的研究提供理论基础和历史依据。然后，对全国统筹养老金给付及计发方案进行设定，再此基础上进一步的测算出分行业的全国统筹养老金模拟给付水平。再然后是本文的核心部分，即在行业的视角下，以设定的全国统筹不同方案为基础，从横向和纵向两个角度，由浅至深的分析养老保险全国统筹的收入再分配效应。最后，在前文的研究基础上进行总结归纳，并对我国实现养老保险全国统筹的路径给出合理化建议。
[Abstract]:According to the prediction made by researchers, the next 20 years will be the fastest period for the aging of the population in China. Under the tremendous pressure of the aging population, our government has established a multi-level pension insurance system, which mainly includes basic old-age insurance. At present, the endowment insurance system of our country is relatively complete, but there are still some problems, among which the problem of the lower level of the overall planning of the endowment insurance is becoming increasingly prominent. Generally speaking, The overall planning level of old-age insurance includes three levels: national overall planning, provincial overall planning and county and municipal overall planning. Among them, county and city overall planning is a relatively low overall planning level, and provincial overall planning is the intermediate transition overall planning level. National overall planning is the highest overall planning level of endowment insurance in our country. In the case of lower overall level of pension insurance, the income redistribution function of pension insurance will be greatly reduced, which limits the efficiency of the use of pension insurance fund. Our government's reform plan to upgrade the overall level of pension insurance has been deepened. From 1987, the concept of provincial overall planning reform of endowment insurance was put forward, and in 2010, China basically realized the overall plan of provincial level in the whole country for 23 years. The problems and obstacles to the development of the overall plan of the national endowment insurance will be more complicated, and the difficulty of upgrading will be greatly increased. At present, the draft social insurance law of our country has clearly proposed a further plan for the upgrading of the overall planning level of the endowment insurance. That is to say, realize the national overall planning as soon as possible. So, what are the advantages of the national overall planning of the old-age insurance? How to set up the pension national overall plan to pay and plan to develop? Compared with provincial overall planning, what is the effect of income redistribution in the whole country? The logical structure of this paper is as follows: first of all, the related concepts of the overall level of pension insurance and the status quo of our country are introduced. To provide the theoretical basis and historical basis for the following research. Then, to set up the national overall pension payment and development plan, On the basis of this, we further calculate the level of simulated pension payment in different industries. Then, the core part of this paper, that is, from the perspective of the industry, is based on the different national overall plan. From the perspective of horizontal and vertical, this paper analyzes the income redistribution effect of endowment insurance from shallow to deep. Finally, on the basis of the previous research, we summarize and sum up. And gives the rational suggestion to our country to realize the endowment insurance as a whole.
【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;F124.7

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