城镇职工适度普惠型养老金制度构建研究

发布时间：2018-04-09 05:26

本文选题：普惠型　切入点：养老金制度　出处：《湘潭大学》2016年硕士论文

【摘要】：养老保险是社会保障事业中的重要的组成部分,我国经过多次改革已初步建立覆盖城乡的养老保险体系,大部分公民退休后的生活都得到了基本的保障。但随着社会主义市场经济的进一步发展,人口老年化进程的大大加速,养老保险制度存在的问题开始凸显,如城镇职工基本养老保险的覆盖面较窄、碎片化现象严重、筹资渠道单一,缴费不足、缴费率偏高等问题。国家针对这些问题做了多种参量调整,但效果甚微。我国城镇职工基本养老保险制度需要进行顶层设计和结构性调整。构建城镇职工适度普惠型养老金制度支柱具有必要性和可行性。本文首先回顾了普惠型养老金制度在国内外的研究情况,在对公共养老金制度进行理论分析的基础上,分析了我国城镇职工基本养老保险制度的存在的缺陷和不足,提出建立城镇职工适度普惠型养老金制度的必要性和制度优势。其次,基于可行性和可持续发展两个角度,以福建省为例对城镇职工适度普惠型养老金制度进行了预测分析,着重对于制度的框架设计和政府财政负担能力进行了定性和定量的研究,同时基于两种不同的领取年龄进行了资金供求和财政负担能力的测算和分析,以使新制度的设计更加的合理、科学。最后,为了保障新制度的完整性和可行性,提出城镇职工适度普惠型养老金制度的配套措施,为我国养老保险制度的改革提供借鉴。
[Abstract]:Endowment insurance is an important part of social security. After many reforms, the old-age insurance system covering urban and rural areas has been preliminarily established in China, and the life of most citizens after retirement has been basically guaranteed.However, with the further development of the socialist market economy and the acceleration of the aging process of the population, the problems existing in the old-age insurance system have begun to become prominent, such as the narrow coverage of the basic old-age insurance for urban workers and the fragmentation phenomenon.Single funding channels, insufficient payment, high contribution rates and other problems.The state has made a variety of parametric adjustments to these problems, but the effect is minimal.Our country urban worker basic endowment insurance system needs to undertake top-level design and structural adjustment.It is necessary and feasible to construct the pillar of moderate inclusive pension system for urban workers.This paper first reviews the research situation of the universal pension system at home and abroad, on the basis of the theoretical analysis of the public pension system, analyzes the defects and shortcomings of the basic old-age insurance system for urban workers in China.This paper puts forward the necessity and advantages of establishing a moderate inclusive pension system for urban workers.Secondly, based on the two angles of feasibility and sustainable development, this paper takes Fujian Province as an example to forecast and analyze the moderate inclusive pension system of urban workers.Focusing on the institutional framework design and government financial burden capacity qualitative and quantitative research, and based on the two different age to calculate and analyze the supply and demand of funds and financial burden capacity,In order to make the design of the new system more reasonable, scientific.Finally, in order to ensure the integrity and feasibility of the new system, this paper puts forward the supporting measures of the moderate inclusive pension system for urban workers, which provides a reference for the reform of the old-age insurance system in China.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F842.67

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