俄罗斯社会养老保障制度研究
发布时间：2019-05-23 16:17
【摘要】：人口老龄化作为一个长期存在的社会问题，已经对俄罗斯经济社会发展造成了严重影响。1992年以后，俄罗斯社会养老保障制度进行了两次改革：2002年确立“三支柱”型的养老保险体系，开始征收“统一社会税”；2010年取消“统一社会税”，改回养老保险缴费。通过这两次改革，俄罗斯的社会养老保障制度形成了多层次、多体系，国家、企业、个人三方负担，强制与自愿相结合的特点，但还存在着养老基金赤字、养老金水平低下、养老金分配不均等问题。2015年俄罗斯将推出新的养老保障法案，重新改革养老金计算方法，，力求解决现存的突出问题。我国与俄罗斯同为发展中国家，同样面临人口老龄化问题，俄罗斯在社会养老保障上维护社会公平、提高养老金发放水平、鼓励个人储蓄等作法是值得借鉴的。
[Abstract]:As a long-standing social problem, the population aging has had a serious impact on the economic and social development of Russia. Since 1992, the Russian social pension system has been reformed two times: the "three-pillar"-type old-age insurance system was established in 2002, and the "unified social tax" was started; In 2010, the "unified social tax" was cancelled and returned to the endowment insurance contribution. Through these two reforms, the social pension system of Russia has formed a multi-level, multi-system, national, enterprise, individual tripartite burden, compulsory and voluntary combination, but there is a pension fund deficit, and the pension level is low, The issue of unequal distribution of pensions and the like. In 2015, Russia will introduce a new pension security bill to re-reform the pension calculation method and try to solve the existing problems. As a developing country, China and Russia are also facing the problem of the aging of the population. In the same way, Russia's social equity, the improvement of the level of pension release and the encouragement of personal savings are worth the reference.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D751.2
本文编号：2484036
[Abstract]:As a long-standing social problem, the population aging has had a serious impact on the economic and social development of Russia. Since 1992, the Russian social pension system has been reformed two times: the "three-pillar"-type old-age insurance system was established in 2002, and the "unified social tax" was started; In 2010, the "unified social tax" was cancelled and returned to the endowment insurance contribution. Through these two reforms, the social pension system of Russia has formed a multi-level, multi-system, national, enterprise, individual tripartite burden, compulsory and voluntary combination, but there is a pension fund deficit, and the pension level is low, The issue of unequal distribution of pensions and the like. In 2015, Russia will introduce a new pension security bill to re-reform the pension calculation method and try to solve the existing problems. As a developing country, China and Russia are also facing the problem of the aging of the population. In the same way, Russia's social equity, the improvement of the level of pension release and the encouragement of personal savings are worth the reference.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D751.2
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